https://www.taxtmi.com/caselaws?id=94997 The Tribunal upheld the Commissioner (Appeals)'s decision to remand the case for de novo adjudication, emphasizing the authority granted under Section 128A(3) of the Customs Act, 1962. The appellants' appeal was dismissed, and the competence of the Commissioner (Appeals) to pass such orders was confirmed. The Tribunal highlighted the discretion of the Commissioner (Appeals) to refer cases back for fresh adjudication when not related to enhancing penalties or fines. The Stay Petition was rejected, and the appeal was dismissed following a comprehensive review of the arguments presented. en-us Fri, 20 Oct 2000 00:00:00 +0530 Wed, 07 Dec 2011 11:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94997 The Tribunal upheld the Commissioner (Appeals)'s decision to remand the case for de novo adjudication, emphasizing the authority granted under Section 128A(3) of the Customs Act, 1962. The appellants' appeal was dismissed, and the competence of the Commissioner (Appeals) to pass such orders was confirmed. The Tribunal highlighted the discretion of the Commissioner (Appeals) to refer cases back for fresh adjudication when not related to enhancing penalties or fines. The Stay Petition was rejected, and the appeal was dismissed following a comprehensive review of the arguments presented. Case-Laws Customs Fri, 20 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94997