2022 (8) TMI 75

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....d Representative) for the Appellant (s)/Revenue Shri Alok Agarwal, Advocate for the Respondent (s) ORDER This batch of early hearing Application Nos.75227-75239 of 2022 is filed by the Revenue and they arise out of Customs Appeal Nos.75455-75467 of 2022. The said Appeals have been filed against a common Order-in-Appeal No.36-48/CUS/CCP/2022 dated 24.03.2022 passed by Commissioner(Appeals), GST,....

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....uidelines laid down by the Hon'ble Supreme Court in the case of Union of India Vs. Gangadhar Narsingdas Aggarwal reported in 1997 (89) E.L.T. 19 (S.C.). 3. Per contra Shri Alok Agarwal, Ld.Advocate appearing for the Respondent would submit that he has no objection for granting early hearing, and also submits that all that the Commissioner(Appeals) has done vide impugned orders is that he has rema....

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.... (supra) and also the Board's Circular No.4/2012-Cus dated 17.02.2012 ibid. Further, in the case of M/s. Vedanta Ltd. (supra), this very Bench has also remanded the matter to the original adjudicating authority to pass a fresh order as per the guidelines issued by the Hon'ble Apex Court in the case of Gangadhar Narsingdas Aggarwal (supra), in so far as valuation is concerned. 6. In view of the ab....