Customs Appeal Dismissed for Vague Citation of Sections in EOU Debonding Case.

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....100% EOU - Debonding of EOU - Commissioner of Customs (Appeals) dismissed the appeal on the ground that, the petitioner had sought to invoke the provisions of Section 35 of the Central Excise Act, 1944 as well as Section 128 of the Customs Act, 1962 and had thereby failed to take recourse to a specific provision - having accepted the appeal on file and proceeded to hear the appeal on merits, the fourth respondent should not have rejected the appeal on the premise that the provisions quoted therein are vague.....