2017 (7) TMI 549

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....ake application has been filed against order no.A/86474/17/SMB dated 22.03.2017. 2. Ld. Counsel for the applicant argued that in para 5 of the said order, it has been observed that "there is no provision in law for filing Cross objection before the Commissioner (Appeals)". He pointed out that the said observation is erroneous in view of sub-section 4 of Section 129D of the Customs Act. Sub-sectio....

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....Commissioner (Appeals)], as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application." 3. Sub-section (4) of section 129A prescribes the manner in which the memo of cross obje....

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.... of appeal filed under 129D(2), the assessee can file cross objection and the same have to be dealt with as if it was an appeal presented within the time. As a consequence it is apparent that an error has crept in the order, therefore para 5 of the said decision needs to be removed from the order and replaced with the following:- "5. I have considered the rival submissions. The main contention of....