https://www.taxtmi.com/caselaws?id=254272 Section 129B of the Customs Act was construed as empowering the Appellate Tribunal to pass appropriate orders, including remand to the statutorily competent adjudicating authority rather than only to the officer who made the original order. Where the original adjudication was set aside and the surviving show cause notice had to be decided by the authority having jurisdiction under the Act, remand to the Commissioner of Central Excise was valid. The Tribunal therefore acted within jurisdiction in directing fresh adjudication by the competent authority. en-us Fri, 28 Nov 2014 00:00:00 +0530 Tue, 09 Jun 2015 16:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254272 Section 129B of the Customs Act was construed as empowering the Appellate Tribunal to pass appropriate orders, including remand to the statutorily competent adjudicating authority rather than only to the officer who made the original order. Where the original adjudication was set aside and the surviving show cause notice had to be decided by the authority having jurisdiction under the Act, remand to the Commissioner of Central Excise was valid. The Tribunal therefore acted within jurisdiction in directing fresh adjudication by the competent authority. Case-Laws Customs Fri, 28 Nov 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254272