2013 (9) TMI 832

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....resent Tax Appeal has been preferred by the appellant challenging the impugned order passed by the Central Excise & Service Tax Appellate Tribunal, West Zonal Bench, Ahmedabad dated 25/07/2011 in an appeal arising out of the order passed by the Commissioner of Central Excise & Customs, Kandla dated 04/01/2011 by which the Commissioner, Customs, Kandla in exercise of powers under Regulation 21 of t....

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....e treated as show cause notice and the appellant be given an opportunity of being heard on furnishing the relevant statements, which the Commissioner, Customs, Kandla has relied upon in the order dated 04/01/2011 and thereafter the Commissioner, Customs, Kandla to pass a fresh order in accordance with law and on its own merits. Shri Champaneri, learned Counsel appearing on behalf of the responden....