2012 (1) TMI 56

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....e filed this appeal against the impugned order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) had remanded the matter to the adjudicating authority to decide the matter after affording an opportunity to the appellant for hearing. The contention of the revenue is that as per the amended provision of Section 122A of the Customs Act, 1962, the Commissioner has no power to rem....