2008 (1) TMI 710

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..... al is filed by the Revenue against the Order-in-Appeal No. 56(Group CRC)/2007(JNCH), dated 25-4-2007. 2. Heard both sides and perused the records. It is seen from the records that the Commissioner (Appeals) while remanding the matter back to the adjudicating authority has held as under: - I have carefully gone through the facts of the case and submissions made by the appellants in appeal. T .....

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..... ugned Bill of Entry. To my mind, this kind of direction is uncalled for and the Commissioner (Appeals) should have directed for re-look to the entire proceedings on the basis of letter which has been filed by the respondent on 19-10-06. To my mind, the order of the Commissioner (Appeals) remanding the matter back to the adjudicating authority is correct, but is erroneous on the part of re-opening .....

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