2023 (8) TMI 1168

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.... Adv. Mr. Sameer Kaushik, Adv. Mr. Arup Banerjee, AOR For the Respondent : Mr. N. Venkatraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Ms. Chinmayee Chandra, Adv. Mr. Siddhant Kohli, Adv. Mr. H.R. Rao, Adv. Mr. Udai Khanna, Adv. ORDER The appellant is aggrieved by final Order dated 23.02.2017 (Final Order No.51919/2017) passed in Customs Appeal No. C/52193/2014-Cu(DB) arising out of Order-in....

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....anded to the Tribunal for consideration afresh. Learned counsel appearing for the respondent/Customs very fairly submitted that indeed the respondent did not appear on the date of hearing, i.e., 14.02.2017 and the respondent was, therefore, not heard in the matter, hence, an appropriate order may be made in this appeal. Having heard learned counsel for the respective parties and on perusal o....

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....ibunal and making its submissions so as to effectively contest the appeal filed by the respondent herein before the Tribunal. On that short ground alone, the impugned order is set aside; the matter is remanded to the Tribunal for re-consideration of the appeal filed by the respondent herein in accordance with law and after giving an opportunity to both sides for making their submissions thereon. ....