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TMI Blog2009 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. Shri Satish B. Kulkarni, Proprietor, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President]. - Heard learned JDR and the Proprietor of the respondents present in person. 2. This appeal is being heard in terms of the order passed today in the stay application No. C/S/354 of 2009. Vide the impugned order, the Commissioner (Appeals) while setting aside the order passed by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mendment brought out to Section 128 of Customs Act, 1962 in the year 2001, the power of remand which was earlier available to the Commissioner (Appeals) has been specifically deleted from the statute book. The Hon'ble High Court of Punjab & Haryana in that regard has clearly held that - "5. After hearing learned Counsel for the parties, we find that there is merit in the contention raised on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ath Shahdeo v. State of Bihar (1999) 8 SCC 16; and Garikepadi Veeraya v. Subbiah Choudhry, AIR 1957 SC 540. 6. In view of the above, the impugned orders dated 25-11-2004 (A-2 and A-3), passed by the Commissioner (Appeals) as well as the order dated 23-1-2006 (A-1) passed by the Tribunal, are set aside. The matter is sent back to the Commissioner (Appeals) for decision in accordance with law. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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