2003 (9) TMI 573

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....Appellant. Shri S.V. Parelkar, JDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - We have heard both sides. Of the 2 stay applications listed today, we take up the department's application first. It is seen that the Commissioner (Appeals) has passed the impugned order on 25-7-2001 rejecting the appeal against order-in-original. However, he has issued an addendum to the sai....

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....there is a restriction on Commissioner (Appeals) from exercising the powers of officers of customs other than those specified in Chapter XV and Section 108. The Commissioner (Appeals) has, therefore, no power under the Customs Act, to change his own order and alter his decision by issue of an addendum to his order after a lapse of three months on 9-11-2001 granting a relief which the appellants ar....