2003 (12) TMI 417

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal filed by the department against Order-in-Appeal No. 6/Cus/Jal/2003, dated 24-6-2003 passed by the Commissioner of Customs and Central Excise (Appeals), Jalandhar. The appellant is represented by the DR, Shri S.C. Pushkarna. The respondent is not present, nor represented. It appears that they want a decision on merits without being personally heard. 2. Ld. DR submits that the Commissi .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... arty had filed appeal with the Commissioner (Appeals), Jalandhar before amendment of the relevant entries in the Table to Notification No. 16/2002-Cus. (N.T.), by Notification No. 78/2002-Cus (NT). At that time, the Commissioner (Appeals), Jalandhar had jurisdiction to entertain the appeal. Since the subsequent amendment of Notification No. 16/2002 can in no way prejudice the interest of the asses .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X