2023 (10) TMI 1518

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....THEW, MEMBER (TECHNICAL) AND HON'BLE MR AJAY SHARMA, MEMBER (JUDICIAL) Shri T Viswanathan and Mr Akhilesh Kangsia, Advocates for the appellant Shri Ram Kumar, Assistant Commissioner (AR) for the respondent PER: CORAM These 194 applications are for 'out-of-turn' disposal of appeal no. C87345 to 87538/2022, against order [order-in-appeal no. MUM-CUSTM-AMP-APP-762/2022-23 dated 22nd July ....

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.... and amenable to resolution without taking up too much time of the Tribunal. 3. We have heard Learned Authorised Representative. 4. Considering the submissions made, we allow the applications and, with the consent of both the sides, we take up the appeals themselves for disposal. We have heard Learned Counsel for appellant and Learned Authorised Representative on the appropriateness of dispo....

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....it was not possible to comply with the requirement therein. It was incumbent upon the first appellate authority to ensure that the original authority comply with the law to enable proper challenge. This, he had failed in doing. 7. The impugned order could have remanded all the appeals for compliance with the mandate of law. As only the lone order of assessment was found to merit remand, there w....