2016 (7) TMI 486

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..... e direct the Original Adjudicating Authority to follow the direction given in impugned order and dispose of the mater, within 60 days of receipt of this order. - Decided against the revenue. - C/699/2010-CU-(DB) - Final Order No. 70235/2016 - Dated:- 17-5-2016 - Shri Anil Choudhary, Member (Judicial) and Shri Anil G. Shakkarwar, Member (Technical) Present for the Appellant : Shri Pawan Ku .....

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..... The Commissioner (appeals) in his impugned order dated 24.09.2010 remanded the matter back to Original Adjudicating Authority for de-novo adjudication with certain direction relying by6 ruling by Hon ble Supreme Court issued in the case of Union of India Vs. Umesh Dhaimode 1998 (98) ELT 584 (S.C.). 3. The Revenue has contended that placing of reliance on said ruling by Id. Commissioner (Appeal .....

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..... rut-II Vs. Honda Sell Power Products Ltd. reported at 2013 (287) E.L.T. 353 (Tri.-Del.) and contended that the Hon ble Principal Bench of Tribunal has in the said Precedent Order distinguished the Hon ble Supreme Court ruling in the case of MIL India Ltd. and relied on Hon ble Supreme Court ruling in the case of Umesh Dhaimode and held that Commissioner (Appeals) has power to remand the matter bac .....

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