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TMI Blog2005 (2) TMI 133X X X X Extracts X X X X X X X X Extracts X X X X ..... he functions of the President as might be necessary for the efficient functioning of the Tribunal. Therefore until the President is appointed it would be open to the Senior Vice-President to discharge the functions of the President - Matter remitted to CESTAT - Decided in favour of assessee. - 1090 of 2005 - - - Dated:- 9-2-2005 - Ruma Pal, Arijit Pasayat and C.K. Thakker, JJ. [Order]. - Leave granted. 2.The appellants are aggrieved by a Notification dated 23rd May, 2003 by which the Designated Authority under the Customs Tariff Act, 1985 initiated a new shipper review in respect of the foreign exporter (being the Respondent Nos. 4, 5 and 6 herein) for the period 1st July, 2002 and 23rd May, 2003. By the Notification dated 23rd ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Designated Authority as well as the Notification dated 28 July, 2004. 4.As far as the present appeal is concerned the submission was made by the ld. Solicitor General appearing on behalf of some of the respondents that this Court should relegate the appellants also to their alternative remedy available under the Customs Tariff Act, 1985 to the Tribunal. The appellants objected to this on the ground that the High Court had made certain observations in dismissing the appellants' writ petition which would operate to the appellants prejudice and also on the ground that the Tribunal had not in fact been constituted in terms of Section 9C(5) of the Customs Tariff Act. 5.The matter was adjourned from time to time by this Court in order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharge the functions of the President. We are told that Benches have already been constituted for hearing appeals. 9.Since the Tribunal is already in seisin of the appeal filed by the appellant from the final findings on the new shipper review as well as the subsequent Notifications, no purpose will be served in keeping this appeal alive which only related to an interim stage of the new shipper review. It would in the circumstances be appropriate to allow the appellants to pursue the appeal before the Appellate Tribunal. 10.In the circumstances this appeal is disposed of by granting leave to the appellants to urge all the contentions raised in this appeal in the pending appeal before the CESTAT. CESTAT shall decide the matter withou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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