2013 (9) TMI 729

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.... ORDER Present appeal under Section 130 of the Customs Act, 1962 has been preferred against the interim order No.57404-57405/2013 dated 15.04.2013 passed by the Customs, Excise and Service Tax Appellate Tribunal, (CESTAT), New Delhi. The brief facts of the case are that the appellant - assessee is registered importer with DGFT and is engaged in the import business of garments for more than 10 ye....

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....Not being satisfied, the department has filed Appeals No. 3381-3382/12-Cus/DB before the learned CESTAT New Delhi on 02.11.2012 along with stay application, who vide its impugned order has observed that: "We direct that refund shall not be paid till disposal of appeal as we are able to appreciate that certain inference and evidence relied on by the learned Commissioner (Appeals) needs re-apprecia....

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....different dates and there are no statutory rules, providing that the Commissioner will sit on the same day at the same time and take a decision authorizing a Central Excise Officer to file the appeal. The decision would not suffer from any fatal error unless it is shown that the decision is obtained without application of mind by the Commissioners either sitting together or at different time or da....