2002 (2) TMI 1072

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ral Manager, for the Respondent. [Order]. After rejecting the stay petition filed by the Revenue, I take up the appeal itself with the consent of both the sides inasmuch as the issue lies in a narrow compass. 2. Vide the impugned order, Commissioner of Customs (Appeals) has remanded the matter to the lower authorities with direction to decide the matter afresh after taking into account .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... l s judgment. 3. It is also seen that the appellants had also earlier filed an appeal against the same impugned order of the Commissioner (Appeals) with a prayer that instead of remanding the matter, the Commissioner (Appeals) should have allowed the appeal by following the earlier decision of the Tribunal as reported in [1999 (35) RLT 215 (CEGAT)]. The said appeal of the respondents was dismiss .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X