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2019 (7) TMI 913

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....For the Respondent : Mr.S.Sankaranarayanan JUDGMENT DR.VINEET KOTHARI, J. This appeal arises out of the order of the learned Single Judge dated 22.02.2019, disposing of a batch of writ petitions W.P.No.26049 of 2018 etc., batch (M/s.Skylark Office Machines and others -Vs- The Commissioner of Customs and others). 2. The learned Single Judge, in the operative portion of the said order, had direc....

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....f four weeks from the date of receipt of a copy of this judgment. After affording reasonable time to the respondents to submit their reply to the show cause notice, the case be adjudicated on merits in accordance with law after affording an opportunity of personal hearing to the Authorized Representative of the respondents. No costs. Consequently, connected miscellaneous petitions are closed." 4.....

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....mittedly been remitted back to the adjudicating authority for adjudication of various issues. It goes without saying that the respondent assessee is at liberty to cite all relevant case laws before the said authority and the said authority has already been directed and is otherwise also expected to pass orders in accordance with law, giving his findings and reasons in respect of the issues raised ....