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2015 (12) TMI 61 - AT - CustomsDenial of refund claim - Power of Commissioner (appeals) to remand - Held that:- Section 128A deals with the power of Commissioner (Appeals), is similar to the adjudicating authority who may refer the case back to the adjudicating authority with such directions as he may deem fit, for fresh adjudicating or decision , which were substantially valid after the 2001 amendment. The issue is now settled by the decision of Hon'ble Supreme Court in the case of Umesh Dhaimode (1997 (2) TMI 140 - SUPREME COURT OF INDIA) order dated 13.2.1997. - we agree with the law laid down by the Hon'ble Supreme Court in the case of Umesh Dhaimode (supra) and also the law appreciated by the Hon'ble Gujarat High Court in the case of Medico Labs. (2004 (9) TMI 108 - HIGH COURT OF GUJARAT AT AHMEDABAD) and accordingly, we dismiss the Revenue s appeal. - Decided against Revenue.
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