2009 (9) TMI 751

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...., Advocate, for the Respondent. ORDER After examining the records and hearing both sides, we find that this case is fit for disposal at this stage. Accordingly, after dismissing the stay application filed by the appellant, we take up the appeal for final disposal. 2. This appeal is against the order of the Commissioner of Customs (Appeals), who remanded a valuation dispute to the original....

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....e 122 seeks to amend Section 35A so as to withdraw the powers of the Commissioner (Appeals) to remand matters back to the adjudicating authority for fresh consideration. Therefore, the Commissioner (Appeals) continues to exercise the powers of appellate authority in the matters of assessment." 3. In view of the above legal position, we set aside the impugned order on the ground stated by the ap....