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TMI Blog2021 (3) TMI 1468X X X X Extracts X X X X X X X X Extracts X X X X ..... adverse to the assessee the principles of natural justice needs to be followed. From the order of the Commissioner (Appeals) which is based on the various judgment that if any order is passed against the assessee the principles of natural justice has to be observed therefore we do not see any infirmity in the order of the Commissioner (Appeals). The Commissioner (Appeals) has remanded the matter as an open remand and all the issue are open before the adjudicating authority to decide therefore, there cannot be any grievances by the revenue against such order. The impugned order is upheld, revenue s appeal is dismissed. - HON'BLE MEMBER (JUDICIAL), MR. RAMESH NAIR AND HON'BLE MEMBER (TECHNICAL), MR. RAJU For the Appellant : Shri. Sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd that the adjudicating authority Vide Letter dated 12.06.2019 informed that amendment in shipping bill in respect of MEIS Scheme is not being allowed. We agree with Commissioner (Appeals) and even in the administrative capacity if any decision is taken which is adverse to the assessee the principles of natural justice needs to be followed. The relevant portion of the Learned Commissioner (Appeals) order is placed below:- 5. I have carefully gone through the appeal memorandums, submissions made by the appellant as well as the records of the case in respect of the appeal. 6 I find that the appellant vide Letter dated 24.05.2019 to deputy Commissioner of Customs, Mundra submitted that they had shown in invoice MEIS declaration but by mistake ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals) continue to have power of remand even after the amendment of Section 35(A) of the Central Excise Act, 1944 by Finance Act, 2001 w.e.f 11.05.2001. 9 In view of above, i remit the matter to the proper officer, who shall ascertain the facts, examine the documents, submission by the appellant and then pass a speaking order in the case after following principles of natural justice. While passing this order, no opinion or views have been expressed on the merits of the dispute or the submissions made by the appellant in this regards, which shall be independently examined by the proper officer. 4.1 From the above order of the Commissioner (Appeals) which is based on the various judgment that if any order is passed against the assessee the pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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