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2003 (9) TMI 448

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..... K.K. Usha, President]. The complaint of the appellant is that Commissioner of Customs has acted beyond the scope of the order of remand passed by the Tribunal s Final Order No. 147/2001-A, dated 26-3-2001 [2001 (138) E.L.T. 800 (Tribunal)]. 2. The appellant is an exporter of cotton shirts in respect of Shipping Bill, dt. 3-8-99 relating to 100% cotton gents shirts. Dispute arose regarding .....

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..... sed neither to the appellant nor in the impugned order, the case has to go back to the Commissioner. The order was, therefore, set aside and the adjudicating authority was directed to decide the matter afresh after disclosing the report of market enquiries to the appellant and after affording a representation. Pursuant thereto the Commissioner has passed the present impugned order. 4. It is the .....

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..... s justification for the complaint of the appellant. Under the order of remand, the Tribunal had directed the Commissioner to make available the market enquiry report to the appellant, give them an opportunity to submit their representation and then to decide the matter on that basis. What is contemplated in the order of this Tribunal, dt. 26-3-01 was the market enquiry which was conducted before t .....

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