2004 (6) TMI 431

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....R.C. Sankhla, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - This appeal of M/s. G.E. Plastics India Ltd. is directed against Order-in-Appeal No. 230/03, dated 30-5-2003 of the Commissioner of Customs (Appeals), Mumbai-I. The grievance is in regard to the direction ''to re-examine old issues" made in the penultimate para (reproduced below) of the order : "In view of the....

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....those to be settled." 2. It is being pointed out that Commissioner could not have directed re-examination of old issues after having noticed that those issues remained settled under orders passed by competent legal authorities. The learned Counsel has pointed out that in the absence of further appeals, those orders had become final and they could not be reopened. It is being pointed out th....