2009 (6) TMI 767

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....arat Raichandani, Advocate, for the Respondent. [Order]. -  After examining the records and hearing both sides, I am of the view that this is a fit case for summary disposal. Accordingly, after dismissing the stay application filed by the Revenue (appellant), I proceed to deal with the appeal. 2. This appeal is against an order of the Commissioner of Customs (Appeals) whereby th....

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....e respondent. No binding case law contrary to the above ruling of the apex court has been cited before me. 3. In view of the above ruling of the apex court, I set aside the impugned order, after noting that the lower appellate authority exceeded its jurisdiction by remanding the case to the original authority. However, on a closer look at the findings recorded by the lower appellate author....