2010 (2) TMI 1230

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....esh Anand with Mr Shailesh Tiwari, Mr R.C.S. Bhadoria and Mr Vaibhav Jain  ORDER This writ petition is directed against the order dated 14th September, 2009 passed by the Custom, Excise and Service Tax Appellate Tribunal ( in short 'the Tribunal') in Appeal Nos. 79-80/2009-Cus(Br). By virtue of the impugned order, the Tribunal has remanded the matter to the adjudicating authority to ....

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.... of the matter in the appeals pending before the Tribunal. In the concluding portion of the decision in the appeal before us which was decided by us on 13th February, 2009 we made the following observations: 'We make it clear that observations made in our order have been made only for the purposes of disposal of the issues raised in the present appeal. The Tribunal, in deciding the appeal nos. ....

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....s abdicated its functions by not doing so and by simply remanding the matter to the adjudicating authority. In our said decision dated 13th February, 2009 we had indicated the necessity of hearing the appeals as early as possible because it was causing serious and great prejudice to the petitioner herein inasmuch as his licence to operate as a Custom House Clearing Agent has been suspended since 2....