2012 (8) TMI 413

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..... ) have to decide the issue himself instead of remanding the matter the lower authority. - Customs Appeal No.257/07 - - - Dated:- 19-7-2012 - SHRI S. K. GAULE, DR. D. M. MISRA, JJ. Shri S. Chakraborty, Asstt. Commissioner (A.R.) for the Department Shri S. K. Mehta, Advocate for the Respondent (s) Per Shri S. K. Gaule : Heard both sides. Revenue filed this appeal against Or .....

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..... The ld. Commissioner (Appeals) re-remanded the matter. Aggrieved by the same, the Revenue is an appeal. 3. The contention of the Revenue is that the power of remand by the Ld. Commissioner (Appeals) has been taken away by amendment to Section 128 of the Customs Act, 1962 w.e.f. 11-5-2001. The contention is that the Hon ble Supreme Court in the case of Mil India Ltd. Vs. Commr. of Central Excise .....

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