2010 (11) TMI 829

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....r the Appellant. Shri P.A. Augustin, Advocate, for the Respondent. [Order per : P.G. Chacko, Member (J)]. - After hearing both sides, we are of the view that the appeal itself requires to be finally disposed at this stage. Accordingly, we take up the matter. The Revenue's appeal is directed against Order-in-Appeal No. 275/2008 passed on 30-9-2008 and issued on 6-10-2008 by the Commissione....

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....10 wherein it is inter alia submitted that the Commissioner of Customs, Cochin has not received a copy of the Order-in-Appeal issued on 19-11-2008 and that the said Order-in-Appeal should be considered as nullity in view of the Board's Circular F. No. 18/18/65-CXIV dated 29-4-1965. 2. The learned SDR prays for remand of the case to the Commissioner (Appeals) for de novo decision. 3.&ems....

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....rder-in-Original No. 64/2008 dated 13-6-2008 passed by the Joint Commissioner of Customs (SIIB), Cochin. The statement of facts in both the orders passed by the Commissioner (Appeals) appears to be the same. The findings recorded in the two orders are, however, interestingly different. As the findings are different, the conclusions are also different, one going in favour of the respondent and the ....