2001 (10) TMI 537

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....ri A.S. Bedi, SDR, for the Respondent. [Order]. -  After examining the records and hearing both sides, I feel that these appeals can be disposed of finally at this stage. Therefore, I allow the present applications and proceed to deal with the appeals. 2. These appeals are against the Order-in-Appeal No. 38, dated 25-10-2000 passed by the Commissioner (Appeals). The Commissioner....

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....bsp;      Sh. Manak Chand S/o. Badri Ram Soni Rs. 5000/- (vii)      Sh. Raj Kumar Jain S/o. Ratan Chand Jain Rs. 5000/- 3. It appears from the records that all the above seven persons filed a joint appeal with the Commissioner (Appeals) against the order of the Additional Commissioner. Notices of hearing were issued to all the sign....

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....the lower appellate authority that the order of the adjudicating authority stands upheld at the first appellate stage as against all the 7 signatories of the appeal. Therefore, the impugned order before the Tribunal now has to be treated as an order passed under Section 128A of the Customs Act as against all the 7 signatories to the appeal, who are aggrieved by that order. Hence the present seven ....

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....hat separate appeals were not filed by the 6 persons as required by law. An opportunity has to be given to them for the purpose, for the ends of justice. 4. In view of the above position, I allow all these appeals by way of remand, directing the Commissioner (Appeals) to decide the matter afresh. The 6 persons who did not file separate appeals with the Commissioner (Appeals) are hereby giv....