2009 (11) TMI 726

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..... being prohibited goods. The Commissioner (Appeals) has not remanded the matter to the adjudicating Authority. The present impugned order is in favor of the Appellants. Hence the Appellants cannot be held to be aggrieved person - appeal dismissed - decided against appellant. - C/353, 362-363, 447-448, 501-517/2009 - A-678-699/KOL/2009 - Dated:- 9-11-2009 - Shri S.S. Kang, J. Shri J.M. Sharm .....

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..... n question. The Commissioner (Appeals) set aside the adjudication order and allowed the review application filed by Revenue. Thereafter the fresh show cause notices were issued to the present Appellants. 4. The contention of Appellants is that setting aside of the adjudication order will cause prejudice to the importer as the adjudication order was passed after due examination of the goods and v .....

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..... et aside the adjudication order whereby the value of imported goods were enhanced and were held to be liable for confiscation being prohibited goods. The Commissioner (Appeals) has not remanded the matter to the adjudicating Authority. The present impugned order is in favour of the Appellants. Hence the Appellants cannot be held to be aggrieved person. In these circumstances I find no merit in the .....

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