2017 (12) TMI 1630

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..... Respondent. ORDER [Order per : S.K. Mohanty, Member, J.]. - The applicant has filed this application for recalling the Final Order No. C/A/55545/2016, dated 22-11-2016 passed in Appeal No. C/581/2010-CU(DB). The reason explained in the application is that the appeal was decided ex parte, without proper notice of hearing to the respondent. 2. Ld. Advocate appearing for the respondent submi .....

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..... behalf of the assessee. Matter is adjourned to 22nd November, 2016. Issue notice." 6. However, on perusal of the case records, we do not find any notice has been communicated to the respondent, fixing the date of hearing on 22-11-2016. Thus, we are of the view that Final Order dated 22-11-2016 passed by this Tribunal ex parte can be recalled in the interest of justice. Further, we also find .....

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..... ntings in which the gems are to be fitted, is nothing but jewellery, and if that be so, the benefit of Notification No. 62/2004-Cus. is not available to the importer-assessee. Since the issue arising out of the present dispute is no more res integra, in view of the decision of the Tribunal in the case of V.K. International (supra), we set aside the impugned order passed by the Commissioner (Appeal .....

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