2015 (11) TMI 688

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....g notice whatsoever to the petitioner regarding the proposal to enhance the value without even following the remand directions issued by the learned Tribunal. 2. Mr.AR.L.Sundaresan, learned senior counsel appearing for the petitioner drawing attention of this Court to paragraph 7 of the earlier Order in Original No.20999 of 2013 dated 03.06.2013 emphatically submitted that when the order-in-original has taken a decision which is subjected to a periodical review after a period of three years directing the importer to come forward with necessary data before three months and on the expiry of the period of three years, making it clear that if no renewal is done, the order will stand expired and the Assessing Groups shall resort to Provisional ....

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....pondent without satisfying with the argument advanced by the petitioner has rightly come to the conclusion and passed final order and in the event, if the petitioner is aggrieved, he can file an appeal. Fairly, he would further submit that the ''Customs, Excise and Service Tax Appellate Tribunal'' (CESTAT), Chennai, in Appeal No.C/S/40684/2014 and C/40484/2014 dated 13.08.2014, while remanding the matter to the adjudicating authority, directed the adjudicating authority to give proper opportunity of hearing before decision and such direction has been promptly complied with therefore, the impugned order is not liable to be interfered. 4. But this Court finds no merit in the contention made by Mr.A.P.Srinivas, learned standin....