2014 (8) TMI 128 - AT - Customs

Power of Tribunal - Commissioner (A) gave 15 days time to Adjudicating Authority to pass re-adjudication order - Held that - period is inadequate for the authority below since he is occupied with several adjudication assignments. Therefore, the embargo of 15 days imposed by ld. commissioner (Appeals) is lifted in this case and ld. Adjudicating Authority shall dispose the matter within three months from the receipt of this order issuing notice of hearing to the respondent. On hearing the defence both on fact and law, the authority shall pass appropriate order - Decided against Revenue.

Summary

The Appellate Tribunal CESTAT NEW DELHI granted the Adjudicating Authority three months to pass re-adjudication order, lifting the 15-day time limit imposed by the Appellate Authority. The Appellant was directed to cooperate without seeking adjournment. Stay application and appeal were disposed accordingly.