2003 (8) TMI 413

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....the Appellant. Shri Kamaljeet Singh, Advocate, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. - Through the present ROM application, the Revenue who were respondents, in the appeal, has sought rectification in the impugned Final Order No. A/761/2001-NB(D), dated 19-9-2001 [2002 (139) E.L.T. 117 (T)] vide which the order-in-original passed by the Commissioner dated 17-4-2001 aga....

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....aking necessary action, if deemed fit. The learned Counsel has referred to the latest order dated 10th December, 2002 of the Development Commissioner vide which he has taken the view that there had been no breach of the export obligations by the respondents. 3. We have heard both sides and gone through the record.The bare perusal of the impugned final order shows that the Tribunal after re....

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....Notice, for raising duty demand on account of any breach of export obligations to the respondents/appellants. The Tribunal in the impugned final order had held that Commissioner was not legally competent to proceed against the respondents/appellants for want of proper sanction of the Development Commissioner. Rather the copy of order dated 10th December, 2002 passed after the passing of the impugn....