2017 (1) TMI 1486

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.... Raghavan, Standing Counsel, for the Respondent. JUDGMENT [Judgment per : Anita Sumanth, J.]. - These appeals are filed by the assessee challenging the final order dated 22-4-2013 passed by the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) read with Miscellaneous Order Nos. 41297 and 41298 of 2014, dated 18-6-2014 passed while disposing of the Rectification of Mistake Application fil....

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....k to the Commissioner for de novo adjudication and the appellant is directed to furnish reconciliation statement with GRN and any other documents in both the appeals in respect of the amount of duty confirmed in the impugned order. Thereafter, the adjudicating authority shall pass order in accordance with law. The adjudicating authority shall give proper opportunity of hearing before passing de no....