2019 (1) TMI 1222

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...., Member (Judicial) Shri AB Kulgod, Assistant Commissioner (AR) and Shri S Hasija, Superintendent (AR) for appellant None for respondent ORDER Per: C J Mathew The issue in these two appeals of Revenue against order-in-appeal no. AGS (166-169) 114, 125, 130, 131/2010 dated 15th July 2010 and no. AGS (178-182) 113, 118, 119, 120, 123/2010 dated 16th July 2010 of Commissioner of Centra....

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....ned order went on to conclude that the critical documents had been provided though after the hearing was concluded by the original authority. Moreover, it took note of the lack of cross-examination of the individuals from whom inculpatory statements had been recorded. The first appellate authority discarded the findings in entirety without going into the merit of the conclusions drawn by the origi....

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....or the parties have fairly agreed for the following order (a) The order dated 4th May, 2005 passed by the CESTAT impugned in the present appeal is set aside and the Appeal Nos. E/876, 877/2003 and E/271/2004 are restored to file. (b) The CESTAT shall consider the appeals on merits in accordance with law as expeditiously as possible, preferably within a period of six months from t....

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.... and the validity of each in having a bearing on the culpability of the appellants. If such was not available, the matter could be resolved only by remand to the original authority. The first appellate authority was, however, not vested with the jurisdiction to do so. Nevertheless, that essential requirement having escaped scrutiny in the decision of the original authority, we propose to remedy th....