9911796707
TMI Blog2008 (2) TMI 38X X X X Extracts X X X X X X X X Extracts X X X X ..... e appropriate because in the original proceedings the appeal against the ld. Additional Commissioner’s order was before the Tribunal - Commissioner is directed to conduct the ad. proceedings as per direction of HC - C/612/1989 - M/74/2008-WZB/C-II/(C.S.T.B.), - Dated:- 11-2-2008 - S/Shri M.V. Ravindran, Member (J) and A.K. Srivastava, Member (T) [Order per: M.V. Ravindran, Member (J)]. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... these circumstances it is held that it will be appropriate and in consonance with the principles of natural justice to remand the matter to the adjudicating authority for the purpose of hearing the appellants in the matter and to pass appropriate orders afresh regarding their liability to penalty in accordance with law". "The adjudicating authority may extend to appellants only such opportunity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the Commissioner of Customs, Chhatrapati Shivaji International Airport, Mumbai 400 099. Subsequently, on 31-1-2008 another corrigendum is shown to be issued wherein the corrigendum directs the applicants and the noticees to show cause notice to Additional Commissioner of Customs (Airport). We find that the issue needs to be settled once and for all by some adjudicating authority. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Since, the application seeks clarification as to adjudicating authority shall adjudicate the de novo proceedings, we are of the considered opinion, that, in the facts and circumstances of the case an adjudication by the Commissioner of Customs would be appropriate, as in this case, in the original proceedings the appeal against the ld. Additional Commissioner's order was before the Tribunal. S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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