2007 (7) TMI 383

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Respondent. [Order]. - Heard the ld. DR. Counsel for the applicant is called absent. By Order No. A/1473/WZB/2005/C-V/SMC dt. 15-9-2005, the above appeal has been remanded back to the Commissioner (Appeals) for fresh disposal on merits. This appeal was first heard for admission and disposed of on merits also. The remand has been made for verification as the Show cause notices were said to have b .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Ltd. [2003 (153) E.L.T. 158 (T)] etc. 3. Therefore, in view of the principles laid down in the aforesaid decisions and keeping in view the provisions of Section 35B, the earlier order is re called and the Revenue is directed to present the appeal before the Joint Secretary, Govt. of India, who is vested with the jurisdiction, and dispose of the same on merits. Accordingly, the earlier order pass .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X