2012 (9) TMI 644

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..... the Department that Commissioner (Appeals) has no power to remand the matter back to the adjudicating authority is not sustainable as Commissioner (Appeals) has not remanded the matter but set aside the adjudicating order. Further, as per the directions of the Hon ble High Court, the goods have already been released to the respondents, therefore, the appeals filed by the Revenue has become infruct .....

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..... enalty were imposed. The said order was challenged before the Commissioner (Appeals) who set aside the adjudicating order on the ground that the goods have not been physically examined, therefore, the view taken by the adjudicating authority is not sustainable and ordered re-examination of the goods. Against the said order, Revenue has filed these appeals on the ground that Commissioner (Appeals) .....

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..... Commissioner (Appeals) has set aside the adjudication order therefore the ground taken by the Department that Commissioner (Appeals) has no power to remand the matter back to the adjudicating authority is not sustainable as Commissioner (Appeals) has not remanded the matter but set aside the adjudicating order. Further, I find that as per the directions of the Hon ble High Court, the goods have al .....

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