2015 (3) TMI 421

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....Periasami, JJ. For the Appellant : Shri  S.S. Dabas, Adv. For the Respondent : Ms. Indira Sisupal, AC(AR)  JUDGEMENT Per Pradip Kumar Das: After hearing the stay application filed by Shri Chaman Lal Bhambri, we find that the appeal may be decided at the stage of stay petition hearing. Accordingly, after disposing the stay application, we take up the appeal itself for heari....

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....y Order-in-Appeal No.38/2010, dated 16.09.2010 and Order-in-Appeal No.50/2010, dated 12.10.2010 in the appeal of M/s. Man Bhavan Arts and Shri Rajindar Jain respectively, the Commissioner (Appeals) set aside the Adjudication order and remanded the matter to the Adjudicating authority to grant a fresh personal hearing after returning the ineligible documents and supplying legible copies of the reli....

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....it and proper confirming, modifying or annulling the decision appealed against. Such power would extend assessment, waiving or remission against the other under appeal. The following decisions are mentioned below:-          (i) Union of India Vs Umesh Dhaimode reported in 1998 (98) E.L.T.584 (S.C.).          (ii)....

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....er Orders-in-Appeal set aside the Adjudication order and, therefore, the impugned order passed by Commissioner (Appeals) against Shri Chaman Lal Bhambri cannot be sustained. Accordingly, the impugned Order-in-Appeal against which the appeal filed by Shri Chaman Lal Bhambri is liable to be set aside and remanded to be to the Adjudicating authority. 5. In view of the above discussions, we dismiss....