2012 (12) TMI 646

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....me subject matter. In the first round, this Tribunal had, by Final Order No.175/97 dt. 06/01/1997, directed the adjudicating authority to recompute the amount of duty to be paid by the assessee. The duty amount was subsequently worked out at Rs.1,46,460/-, against which the assessee preferred an appeal to this Tribunal, which was allowed by way of remand vide Final Order No.3084/99 dt. 07/12/1999, whereby the Commissioner was directed to himself recompute the duty amount after putting the assessee on notice of the details of the manner of recomputation, and considering his submissions. The present appeal is against the order passed by the learned Commissioner in pursuance of the said remand order of this Tribunal. 2. Heard both sides. Th....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....erefore the interest of justice require us to set aside the said order issued by the Superintendent (Adjudication) on behalf of the Commissioner dated 17.6.99 and to remand the matter to the Ld. Commissioner himself for putting the appellants to notice with the details of the manner of recomputation of the duty amount, hearing their submissions and then finally deciding the issue at his own level. The appeal is disposed by way of remand accordingly." It appears from the impugned order of the learned Commissioner that the manner of computation of duty had been intimated to the assessee for his comments and he filed his written submissions along with calculation sheet claiming various abatements at the time of personal hearing. 'The sai....