TMI Blog1999 (9) TMI 905X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. The present Miscellaneous Application has been filed by the appellant praying for early hearing of his appeal. 2. Shri K.K. Banerjee, learned Advocate, appearing for the appellant submits that though the value of the confiscated goods involved in the impugned order of the Commissioner, Customs, Patna is more than Rs. 10 lacs, nevertheless, he is only challenging that portion of the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ency. It has been clarified in the said Misc. Order that it is the amount involved in each and every appeal which has to be the criteria for decision regarding jurisdiction of Single Member Bench. A direction has also been given to the registry to follow the guidelines while posting the cases, in the said judgment. 3. Shri R.K. Roy, learned JDR, appearing for the Revenue agrees that the case fal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned JDR that a number of parties are involved in the present appeal and the evidences relied upon by the adjudicating authority for the purpose of imposition of penalty upon the appellant are interlinked with each other including the submissions of the other appellant also. Hearing of the appellant s case in the absence of the other appellants may not be justified inasmuch as it may arrive at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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