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TMI Blog2017 (7) TMI 1132X X X X Extracts X X X X X X X X Extracts X X X X ..... ely affirmed the order of the lower authority on the ground of failure of appellant to participate in the proceedings. Consequently, the order merely reiterates that was set aside by the erstwhile appellate authority without reconsidering the aspects directed by that authority. Moreover, the remand direction of the Tribunal has also been ignored - the impugned order is not consistent with the dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ise Customs (the appellate authority before the constitution of the Tribunal) upheld the penalty but directed the adjudicating authority to re-examine the duty liability after placing the assessee on notice with the basis of valuation. Against imposition of penalty, the appellant filed a revision application with the Government of India which was subsequently transferred to the Tribunal upon its ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eir submissions about the nature of fabrics processed and the value for the purposes of duty involved. However, after giving ample opportunity to the said assessee for making their oral and written submissions, no person appeared nor has this office received any written representation in the matter from the said assessee and as such I am left with no option but to pass the following order. 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1983 and that the notices purportedly issued by the adjudicating authority had not been received by them leading to ex parte order that was contrary to the terms of the remand direction of the Central Board of Excise and Customs. 6. It is his further submission that the re-determination had been ordered by the Central Board of Excise and Customs owing to plea that some of the fabrics were alr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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