2006 (1) TMI 289

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....t. Shri C. Lama, JDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. Normally in such cases we have been remanding the appeals for verification as to whether the manufacturer of the exported product has availed Modvat credit and whether the same has been reversed and for re-adjudication on that basis. However, the learned advocate for the appella....

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....;Considering arguments from both sides, we consider it expedient to waive the requirement of pre-deposit in this case and direct the registry to list the appeal for final hearing before any independent Bench not consisting of any of the Hon'ble Members of the Bench that heard Hico (supra) so as to avoid any embarrassment to the Hon'ble members in view of the pleadings made. 4. [Order per :....

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....9E of the Customs Act, 1962. 5(b). The direction on the Registry by the ld. Member (T) to the effect "3......... direct the registry to list the appeal for final hearing before any independent Bench not consisting of any of the Hon'ble Members of the Bench that heard Hico (supra) so as to avoid any embarrassment to the Hon'ble members in view of the pleadings made" cannot be concurre....