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2020 (4) TMI 47 - HC - CustomsMaintainability of appeal - monetary amount involved in the appeal - On the question of litigation policy, the learned counsel for the Revenue submitted that the Assessee cannot insist upon the Revenue to withdraw the Appeal - HELD THAT:- No question of law, muchless a substantial question of law arises for our consideration in the present case in accordance with Section 130 of the Customs Act, requiring our further consideration. The learned Tribunal, despite the objection raised by the Assessee has considered the case in a detail and has found it fit to remit the matter back to the Adjudicating Authority for holding a fresh enquiry in the matter and then decide the case again - The learned Tribunal has powers to pass such orders on pending appeal before it, "as it thinks fit" and therefore, the power to remand the case back to the Adjudicating Authority is included within the amplitude of powers conferred upon the Tribunal by the Statute. Petition dismissed.
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