2014 (11) TMI 1047

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...., Goa. In their appeal, it is urged that the impugned Order-in-Appeal be set aside as being non-speaking and if deemed appropriate and fit, the matter be remanded to the assessing officer, namely, Assistant/Deputy Commissioner of Customs, Dabolim to pass a reasoned order after observing the principles of natural justice and after affording an opportunity of personal hearing to both M/s. Dabhol Power Company (DPC) and M/s. Ratnagiri Gas & Power Project Ltd. (RGPPL), Noida, who took over the assets of the DPC in 2005 by virtue of Office Memorandum dated 23-8-2005 relating to revival/restructuring of the DPC issued by the Government of India, Ministry of Power. 2. Before proceeding further, it is necessary to recapitulate briefly the f....

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....the above order and filed a Civil appeal before the Hon'ble Apex Court vide Civil Appeal No. D22715 of 2004. While admitting the appeal, the Hon'ble Supreme Court passed the following order : "Delay condoned, Appeals admitted, Pending appeals, status quo shall be maintained" 3.1 Therefore, in terms of the above decision of the Hon'ble Supreme Court, status quo ought to have been maintained and the assessment could not have been finalized in terms of the Tribunal's order. Be that as it may, the Assistant Commissioner of Customs, Dabolim proceeded to finalize the assessment in terms of the Tribunal's order (cited supra) apparently in view of the directions given to him by his superior authorities and chose to finalize the ass....