2009 (3) TMI 856

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..... for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - In COD application Nos. 323 325/2007, there is a delay of 25 days in filing the appeals. The appeals have been filed along with the COD applications. It was submitted that the (delay is caused due to oversight and the issue is and was contested before the authorities. The explanation given in the applications is justified an .....

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..... nal Order Nos. 1350 to 1359/2008, dated 25-11-2008, wherein this Bench has clearly held that the Commissioner (Appeals) could not have remanded the matter to the Adjudicating authority, after the amendment to the provision of Section 128A of the Act. 4. We have heard the learned SDR and perused the records. 5. On perusal of the impugned orders, we find that the Commissioner (Appeals) has order .....

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..... eze Drying Co. Ltd. v. Commissioner of Customs, Cochin. In view of this settled position, the impugned orders are set aside and the matter is remanded back to the Commissioner (Appeals) to reconsider the issue afresh and pass an appropriate order after granting an opportunity of hearing to the appellants. All the appeals are allowed by way of remand to the Commissioner (Appeals). (Pronounced and .....

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