2006 (12) TMI 426

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Anirudha R.J. Nayak and K.S. Naveen Kumar, Advocates, for the Appellant. Smt. R. Bhagya Devi, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeals require to be finally disposed of at this stage. Accordingly, after dispensing with predeposit, we take up the appeals. 2. A show-ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... was made by the parties. When the time allowed for deposit expired, the appellate authority dismissed the appeals for non-compliance with Section 129E without examining the case on merits. Hence the present appeals. 3. Ld. counsel for the appellants has rightly pointed out that the Addl. Commissioner of Customs (Exports) had no jurisdiction to adjudication upon the SCN and, therefore, the....