2004 (11) TMI 242

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....eal arises from OIA No. 29/2004, dated 27-02-2004 by which the Commissioner (Appeals) has allowed the departmental appeal filed before him by the Assistant Commissioner of Customs and remanded the matter for de novo consideration. The short question raised by the appellant is that the authorisation in terms of Section 129D(2) has to be given to such authority, who passed the Order-in-Original, by ....