1999 (3) TMI 242

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..... ice President]. Ld. Advocate Shri D.N. Mehta pointing out to the miscellaneous application listed today submits that new documents have been brought on record as also new grounds of appeal. Those documents cannot be said to be additional documents in the sense and they are part of the Customs House record of this case. He further fairly admits that new documents and the new facts/grounds men .....

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..... ubject miscellaneous application on the file of the Tribunal and decide the case de novo in accordance with the principles of natural justice. The appeal is thus allowed by way of remand. At this stage ld. Advocate submits that it is desirable to fix a time frame for readjudication by the Commissioner as the matter relates to the year 1989. Agreeing, we expect the Commissioner to decide the matter .....

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