2014 (2) TMI 168

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....for the Appellant. Shri Anil Balani, Advocate, for the Respondent. ORDER Revenue has filed these appeals along with stay applications against the impugned orders wherein the Commissioner (Appeals) has set aside the adjudication orders. 2. When the matter was called out, it was prayed on behalf of the Revenue by learned Addl. Commr. (AR) that although the stay applications are listed to....

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....rovides that if the Bill of Entry is assessed summarily, the adjudicating officer shall pass a speaking order within 15 days of such adjudication. Admittedly, the same has not done in these cases. The said orders have been challenged by the respondents before the Commissioner (Appeals). The Commissioner (Appeals) observed that neither show-cause notices have been issued to the respondents nor any ....