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2008 (3) TMI 564 - CESTAT, AHMEDABADInterpretation of statute - Appellate Tribunal's order - The appellant’s contention is that earlier order having been set aside by the Tribunal without any direction to re-adjudicate the matter, the Commissioner having no jurisdiction to pass the impugned order in de novo proceedings, cannot confirm duty and penalty - Held that: - Once the impugned order is set aside unconditionally, the Commissioner, in my view, was not right in re-opening the proceedings to re-decide the matter afresh in the absence of any direction to the contrary - the impugned order having been passed without jurisdiction, appeals are allowed.
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