2018 (10) TMI 844

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.... the Respondent.   ORDER : 1. This Appeal under Section 130 of the Customs Act, 1962 challenges the order dated 5th December 2016 passed by the Customs, Excise and Service Tax Appellate Tribunal (for short "the Tribunal"). 2. The Revenue has urged the following question of law for our consideration: Whether in the facts and circumstances of the case and in law was the Tribunal right to ho....

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....missioner of Customs (NS-III)) on 2nd February 2017 disposed of the show cause notice. The above order dated 2nd February 2017 of the Adjudicating Authority (Commissioner of Customs (NS-III)) has confirmed the show cause notice against the Respondent. We noted that this Appeal has been filed on 14th July 2017 by the very Adjudicating Authority (Commissioner of Customs (NS-III)) and yet it finds no....

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....ssessee. Further, it is to be noted at the time of admission of Appeals, we do not insist on the Respondent being represented. We decide on the issue of admission after hearing the Appellant. This on the basis that facts would be correctly informed to us. More particularly, facts which have taken place after passing of the impugned order. In the absence of Shri. Shah, for the Respondent pointing o....