2014 (4) TMI 1307

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....P. Pal, Appraiser (A.R.). For the Respondent : Sri K.K. Sanyal, Consultant. ORDER PER DR. D.M. MISRA This is an application filed by the Revenue seeking stay of the Order-in-Appeal No. 122/PAT/Customs/Appeal/2012 dated-25/05/2012. 2. At the outset, the Ld. A.R. for the Revenue submits that the Ld. Commissioner (Appeal) has passed the order without allowing time to the Department, to....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ew l that the appeal itself could be disposed off at this stage. Hence, with the consent of both sides, the appeal is taken up for disposal. 5. We find that the Department had pleaded violation of natural justice as relevant evidences could not be placed before the Ld. Commissioner (Appeal). From the impugned order, we find that the Ld. Commissioner (Appeal) has made a specific observation that....