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2015 (3) TMI 421

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..... k - Held that:- No reason to interfere with the order of the Commissioner (Appeals) against which appeals filed by the Revenue. As the Commissioner (Appeals) by the earlier Orders-in-Appeal set aside the Adjudication order and, therefore, the impugned order passed by Commissioner (Appeals) against Shri Chaman Lal Bhambri cannot be sustained. Accordingly, the impugned Order-in-Appeal against which .....

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..... we take up the appeal itself for hearing. 2. All the three appeals were filed against three separate impugned orders of Commissioner (Appeals), and all are arising out of a common Adjudication Order No.12/2010, dated 30.03.2010. Hence, all are taken up together for hearing. 3. The appeals relate to import of Second-Hand Off-set Printing Machine by M/s. Man Bhavan Arts vide Bill of Entry No.3 .....

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..... d supplying legible copies of the relied upon documents and to give them proper opportunity to file their final reply and decide the case afresh as per law. Revenue filed the appeals before the Tribunal against the order of Commissioner (Appeals) in respect of M/s. Man Bhavan Arts and Shri Rajindar Jain. 3.1 But, in the appeal of Shri Chaman Lal Bhambri, the Commissioner (Appeals) rejected the .....

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..... I Vs Medico Labs reported in 2004 (173) E.L.T.117 (Guj.). (iii) Commissioner of Central Excise, Pondicherry Vs Amaravathy Chemicals Ltd. reported in 2010 (252) E.L.T.228 (Tri.-Chennai). (iv) Commissioner of Central Excise, Meerut-II Vs Honda Seil Power Products Ltd. reported in 2013 (287) E.L.T. 353 (Tri.-Del.). (v) Commissioner of Central Excise, Delhi-I Vs Vikra .....

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..... e learned Authorised Representative on behalf of the Revenue submits that the Adjudicating authority may be directed to decide these matters as expeditiously as possible. As the matter relates to 2003, imports, we direct the Adjudicating authority to decide these matters as early as possible following the direction of the learned Commissioner (Appeals) in the case of M/s. Man Bhavan Arts and Shri .....

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