2009 (7) TMI 928

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Kumar with S.S. Dabas, Advocates, for the Appellant. Shri V. Chaudhary, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. - On the request of the learned Advocate the appeals are taken board for final disposal. 2. Upon hearing the learned Advocate for the appellant and learned DR for the respondent, it is seen that though the impugned order is ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....onfirming, modifying or annulling the decision or order appealed against, provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order; Provided further that where the Commissioner (Appea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., the impugned order was passed in 2007, that is, much after deletion of power of remand to the Commissioner (Appeals). Being so, the impugned order remanding the matter cannot be sustained and is liable to be set aside and the matters need to be sent back to the Commissioner (Appeals) to deal with the same in accordance with the provisions of law under Section 35A(3). 4. It has been infor....