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2009 (3) TMI 77

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..... nal – on the request made by the appellant, the Tribunal has referred the matter back to the original authority because no proper opportunity of hearing was granted – held that there is no such bar under Section 35(c) that while referring the case back to the original authority, the Tribunal cannot impose any condition - held that impugned order passed by the Tribunal does not suffer from any lega .....

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..... posit a sum of Rs. 10,00,000/- within three weeks from the date of the order i.e. 4.8.2008 and to report compliance before the Commissioner on 10.10.2008. The appellant was also required to file reply within four weeks from the date of the order to the Commissioner. It was subject to the aforesaid condition that order of the original authority was set aside with a direction to consider the entire .....

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..... appellant, the Tribunal has referred the matter back to the original authority because no proper opportunity of hearing was granted.  Moreover, the demand of Custom duty raised by the original authority is over Rs. 1 crore and an equal amount of penalty under Section 11A of the Customs Act, 1962 has also been imposed beside the demand of interest and Education Cess. The amount of Rs. 10,00,000/- .....

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