2003 (11) TMI 483

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..... spondent. [Order per : Archana Wadhwa, Member (J)]. After allowing the stay petitions unconditionally in all the three cases, we take up the appeals itself with the consent of both the sides. 2. The impugned order has been passed by the Commissioner of Customs, Patna in de novo proceedings passing the following Order : In view of the reasons recorded supra and in exercise of power co .....

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..... s if he was sitting in appellate authority over the earlier order. The earlier Order-in-Original having been set aside by the Tribunal has become non est in the eyes of law. As such, the Commissioner could not have confirmed the same non-existing order, he should have passed a fresh order. Accordingly, we are once again constrained to remand the matter to the Commissioner for re-adjudication in th .....

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