2009 (6) TMI 767

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..... rder]. After examining the records and hearing both sides, I am of the view that this is a fit case for summary disposal. Accordingly, after dismissing the stay application filed by the Revenue (appellant), I proceed to deal with the appeal. 2. This appeal is against an order of the Commissioner of Customs (Appeals) whereby the case was remanded to the original authority for de novo adjudi .....

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..... the apex court has been cited before me. 3. In view of the above ruling of the apex court, I set aside the impugned order, after noting that the lower appellate authority exceeded its jurisdiction by remanding the case to the original authority. However, on a closer look at the findings recorded by the lower appellate authority, I note that the original authority should adjudicate the matter afr .....

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