2008 (10) TMI 488

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..... [Order]. This appeal by the assessee is directed against the order-in-appeal of Commissioner (Appeals) dated 15-4-2008 setting aside the order of the original authority and remanding the case back to him for fresh adjudication. The submission of the learned representative of the appellant is that after amendment in Section 128A(3) of the Customs Act, the appellate authority has no jurisdicti .....

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..... misconceived. The law declared by the Supreme Court is binding on all courts and authorities in terms of Article 141 of the Constitution of India, in the circumstances, I have no difficulty in rejecting the contention that the remand order is without jurisdiction. 3. Submissions were also made on merit of the case. However, as the appeal arise from a remand order with a direction for fresh adju .....

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