2003 (5) TMI 459

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.... R. Krishna, Advocate, for the Respondent. [Order]. - The Revenue has sought amendment of the EA-3 Form. 2. I have gone through the amendment sought which of formal nature and the omission appears to have taken place on account of typographical error in the Office of the Department. Therefore, the amendment/replacement of EA-3 Form as sought by the Department is allowed. 3. T....

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....in the respondents controverted the allegations of the clandestine removal of the goods, the adjudicating authority initially confirmed the duty demand with penalty vide order dated 17-8-1999. That order was, however, set aside by the Commissioner (Appeals) and the matter was sent back to the adjudicating authority for de novo consideration. 5. The adjudicating authority after the receipt ....

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....adjudicating authority to act in that manner. The adjudicating authority was bound to respect and comply with the order of the Commissioner (Appeals) in letter and spirit. The direction given by the Commissioner (Appeals) was that that the authority will decide the matter afresh after supplying all the documents to the respondents. The order of the adjudicating authority which was out-rightly to t....