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2014 (11) TMI 152 - CESTAT NEW DELHISeizure of goods - Provisional release of goods - Jurisdiction of commissioner - Held that:- order is interim in nature pending final determination of the issue by the adjudicating authority. Reference is also made to latest Mumbai;s judgment in the case of Akanksha Sytax Pvt. Ltd. vs. C.C. (General), Mumbai [2012 (11) TMI 878 - CESTAT, Mumbai] - Commissioner (Appeals) has passed order without ascertaining the facts as stated above as well as legal position. Order passed by Commissioner (Appeals) is contrary to the provisions of law. I, therefore, set aside this impugned order and remand the matter back to the Commissioner (Appeals) who should pass an appealable order after going through the grounds of appeal taken by the Revenue and hearing both appellant and the respondent - Matter remanded back - Decided in favour of Revenue.
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