https://www.taxtmi.com/caselaws?id=208416 The Tribunal upheld the Commissioner (Appeals)' decision that issuing a second show cause notice post-refund amounted to impermissible review of the earlier order, emphasizing adherence to proper procedures under the Customs Act. The Tribunal affirmed the rejection of the appeal, highlighting the necessity to follow statutory procedures and dismissing the appeal without costs. The adjudicating authority's attempt to reconsider its initial order was deemed beyond its statutory powers, with the Tribunal emphasizing the correct interpretation of the law and the need for compliance with prescribed appeal procedures under Section 129D of the Act. en-us Fri, 19 Mar 2010 00:00:00 +0530 Mon, 09 Jan 2012 17:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208416 The Tribunal upheld the Commissioner (Appeals)' decision that issuing a second show cause notice post-refund amounted to impermissible review of the earlier order, emphasizing adherence to proper procedures under the Customs Act. The Tribunal affirmed the rejection of the appeal, highlighting the necessity to follow statutory procedures and dismissing the appeal without costs. The adjudicating authority's attempt to reconsider its initial order was deemed beyond its statutory powers, with the Tribunal emphasizing the correct interpretation of the law and the need for compliance with prescribed appeal procedures under Section 129D of the Act. Case-Laws Customs Fri, 19 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208416