2003 (9) TMI 448

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.... Sankhla, SDR, for the Respondent. [Order per : Justice K.K. Usha, President]. -  The complaint of the appellant is that Commissioner of Customs has acted beyond the scope of the order of remand passed by the Tribunal's Final Order No. 147/2001-A, dated 26-3-2001 [2001 (138) E.L.T. 800 (Tribunal)]. 2. The appellant is an exporter of cotton shirts in respect of Shipping Bill, dt.....

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....bunal took the view that since the details of the market enquiry were disclosed neither to the appellant nor in the impugned order, the case has to go back to the Commissioner. The order was, therefore, set aside and the adjudicating authority was directed to decide the matter afresh after disclosing the report of market enquiries to the appellant and after affording a representation. Pursuant the....

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....sides and after going through the order of remand passed by the Tribunal, we find that there is justification for the complaint of the appellant. Under the order of remand, the Tribunal had directed the Commissioner to make available the market enquiry report to the appellant, give them an opportunity to submit their representation and then to decide the matter on that basis. What is contemplated ....