2020 (9) TMI 132

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....setting aside of all charges finally except the charge made under Regulation 10 (d) of CBLR, 2018. He pointed out that in respect of Regulation 10 (d) of CBLR, while the charge was set aside, but the matter was remanded. He pointed out that while remanding this matter, the order dated 04.06.2020, relies on para 7.2 of the show cause notice wherein it was alleged that the appellant had received manufacturers invoice describing the goods as 'mixed chindi' and was awaiting instructions from Shri Manoj Kannar, and exporters in respect of the same. Learned Counsel pointed out that the statement given by them has no such assertion that they had received two trucks of 'mixed chindis' and were awaiting instruction of Shri Manoj Kannar and exporters....

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.... permitting rectification of mistake. He cited various case laws in this respect. 4. We have gone through rival submissions. We find that the Tribunal had set aside the charges under Regulation 10 (d) of CBLR and remanded the matter in following terms: "In view of above, the allegation made under Regulation 10 (d) of CBLR, 2018 are set aside and the issue is remanded to the Adjudicating Authority for fresh decision, after providing the copy of the said statement to the appellant." It has emerged that there is no statement which has not been supplied to the appellant and the charges made in para 7.2 of the Show Cause Notice is not based on any statement. It was presumed by appellants and this Court at the time of earlier decision that ch....