2008 (1) TMI 710

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is appeal 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 a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g of the impugned 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 o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X