TaxTMI 
TaxTMI 
2008 (2) TMI 38
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....e applicant seeking clarification as under :- . "It is respectfully prayed that :- (a) It may please be clarified as to which of the two adjudicating authority shall adjudicate in the de novo adjudication proceedings (a) the ld. Commissioner, who proceeded with the matter by granting documents and rejecting cross-examination, or (b) the Addl. Com....
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....e as are feasible and practicable so as to complete the de novo proceedings within a reasonable time and is at liberty to pass order afresh if there is discernible attempt at procrastination of the proceedings". "The appeals are accordingly remanded in the above terms. Cross-objection is also disposed of". 4. It is seen from the records that Hon'ble High Court of Judicature at Bombay in its crim....
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....ed 18-3-98 was very clear that the matter to be remanded to the adjudicating authority. The office of the Commissioner of Customs vide letter dated 29-1-2007 directed the appellants to appear before him and reply to the allegations in show cause. In response to the such letter the applicant sought cross-examination of the various persons, which was declined. It would mean, that proceedings were in....