2000 (7) TMI 677

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....ri Deepak Kumar, SDR, for the Respondent. [Order per : G.N. Srinivasan, Member (J)]. -  These are four appeals filed by the assessee against the decisions of Commissioner of Customs, Mumbai made on 30-9-1990 the orders passed by the Assistant Commissioner. While doing so the Commissioner (Appeals) has sought to follow the judgements of the Supreme Court in the case of Essar Gujarat, 199....

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....Against these orders the Department sent appeals to the Commissioner (Appeals). The appellate authority by the impugned order has held that the Judgement of the Supreme Court in the case of Essar Gujarat Ltd. [1996 (88) E.L.T. 609 (S.C.)] would be applicable and held that the impugned order-in-original was not legal and correct. We set aside the impugned orders-in-original and refer the cases back....

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....hen this is a situation we find that the appellate order could not have been passed by the Commissioner (Appeals). When the matter is pending finalisation and is appealable only when the finalisation of the assessment of duties by the authority concerned is determined in consequence of the finalisation, then only any person can be said to be accordingly aggrieved against such a finalised order. In....