2003 (8) TMI 413

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..... rder per : P.S. Bajaj, Member (J)]. - Through the present ROM application, the Revenue who were respondents, in the appeal, has sought rectification in the impugned Final Order No. A/761/2001-NB(D), dated 19-9-2001 [2002 (139) E.L.T. 117 (T)] vide which the order-in-original passed by the Commissioner dated 17-4-2001 against the respondents (appellants in the appeal) was set aside for want of .....

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..... atest order dated 10th December, 2002 of the Development Commissioner vide which he has taken the view that there had been no breach of the export obligations by the respondents. 3. We have heard both sides and gone through the record.The bare perusal of the impugned final order shows that the Tribunal after relying upon the judgment rendered in the case of Vishal Footwear Ltd. v. CC, New Delhi, .....

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..... dents/appellants. The Tribunal in the impugned final order had held that Commissioner was not legally competent to proceed against the respondents/appellants for want of proper sanction of the Development Commissioner. Rather the copy of order dated 10th December, 2002 passed after the passing of the impugned final order by the Tribunal and produced by the counsel, shows that on account of breach .....

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