2005 (9) TMI 424

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... per : Archana Wadhwa, Member (J)]. It is seen that the original adjudicating authority vide order-in-original No. 127-128/TH-III/RKM/95-96, dated 29-3-96 confirmed the demand of duty against the respondents on the ground that notional interest on the advances received by them were includable in the assessable value of the goods. The said order was challenged by way of filing an appeal before .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... riginal. As regards the question as to which order out of the two has to be accepted, it requires no arguments to say that the first order passed in the year 1996 by the Commissioner (Appeals) is the one, which dispose off the appeal at the first instance. The second order passed in the year 1999 is void ab initio inasmuch as there was no order of the Assistant Commissioner existing at that point .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X