2014 (8) TMI 909

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..... Ravindran; This appal is filed by the Revenue against OIO No. KDL/Commr/09/09/10 dated 31.7.2009. 2. Despite notices, respondent did not turn-up nor has filed any adjournment application. 3. Since the matter is of 2009, we take up the appeal for disposal in the absence of any representation from the respondents. 4. Heard Departmental representative. 5. On considering the submissio....

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.... S. No   Noticee-Appellant   Order No. of Hon'ble CESTAT, Mumbai Appeal No.   1   Kandla Clearing Agency Pvt Ltd A/915 to 987/WZB/2004/C-1 dated 7.5.2004 C/1039/03   2   Shri Dev Kumar Kapta   A/915 to 987/WZB/2004/C-1 dated 7.5.2004 C/1040/03   3   Shri Shantilal Jain   A/915 ....

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....nding a reasonable opportunity of hearing to the appellants. Thus Order-in-Original No KDL/COMMR/60/2003 dated 10.09.2003 becomes final in respect of the following commissioner in the Denovo proceedings:         a. Confirmation of duty demand against M/s Agro Canners to the tune of Rs. 1,94,70,583/- and imposition of penalty of Rs. 1,94,70,583/- and imposition....

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....sioner has erred by readjudicating the points which had attained finality - particularly in respect of the above mentioned points/issued which had attained finality as no appeal had been filed. 6. On perusal of the records, we do notice that this Bench had remanded the matter aback in respect of the appellants as indicated in original proceedings to adjudicating authority to reconsider the issu....