2005 (2) TMI 641

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....Shri T.M. Sreedharan, Advocate, for the Respondent. [Order per : Moheb Ali M., Member (T)].  This is a Revenue's appeal against the order of Commissioner (Appeals). In the impugned order the Commissioner dismissed Revenue's appeal before him as infructuous. Briefly the background is like this. Against an order passed by Additional Commissioner of Customs & Central Excise, Calicut, both ....

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....e Additional Commissioner was already set aside by his predecessor while dealing with the assessee's appeal against the same order. 3. Heard both sides. 4. The Commissioner erred in holding that the Revenue's appeal before him as infructuous. The Revenue had a grouse against the orders of the Additional Commissioner just as the assessee had for different reasons and that was why pr....