2018 (3) TMI 656

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..... ed - Held that: - the order is vitiated for non-application of mind and failure to deal with the contention of the parties. In such circumstances, the only order that can be passed in these appeals is to set aside the order impugned and remit the matter for fresh consideration by the Tribunal - appeals filed by the appellants will stand restored to the file of the Tribunal. - Customs Appeal Nos. .....

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..... he appellant. 3. On hearing the rival submissions made before us and considering the order impugned, we find that in paragraph 5 of the order, the Tribunal has noticed the contentions and decisions cited on behalf of the appellant and in paragraph 6, the Tribunal has done a similar exercise with reference to the contentions and decisions that were urged by the authorised representative of the D .....

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..... or has it given reasons for concluding that the appeals are only liable to be dismissed. In other words, the order is vitiated for non-application of mind and failure to deal with the contention of the parties. In such circumstances, the only order that can be passed in these appeals is to set aside the order impugned and remit the matter for fresh consideration by the Tribunal. 5. Accordingly, .....

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