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TMI Blog2009 (2) TMI 599X X X X Extracts X X X X X X X X Extracts X X X X ..... S.K. Panda, Jt. CDR, for the Respondent. [Order per : D.N. Panda, Member (J)]. All these three appeals came up for hearing before us for the first time on 10th February, 2009 after remand from Hon ble Supreme Court by order dated 16-9-2008. Hon ble Supreme Court in Civil Appeal Nos. 1264-1265 of 2008 with C.A. Nos. 3580-3581 and No. 4353-4355 of 2008 decided on 16-9-2008 and reported in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y the Appellant Siddhartha Polymer Ltd. According to him plethora of documents as evidence are required to be placed in the course of hearing which may enable the Bench to pass appropriate order. He commenced his arguments analyzing Section 47 and Section 17 of the Customs Act, 1962 and emphasized that there was no provisional assessment in the case of the appellants under Section 18 of that Act. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sary. Therefore, he submits that the matters are required to be heard extensively granting time and opportunity to appellants. Revenue may be allowed to argue thereafter without the matters being disposed in piece meal case by case. A common view is required to be taken in all cases by analogous hearing. 3. Shri Asthana, learned Counsel submits that Apex Court by order dated 16-9-2008 has requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ction whether samples taken at the time of clearance of goods available for retesting if required. He requires 15 (fifteen) days time to bring documents from the office of DRI or the Customs office to prove the stand of the Revenue and also to satisfy the Bench on mis-declaration by Appellant. So also, he requires time to get instruction on samples of goods taken at the time of clearance. He also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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