TMI Blog2009 (7) TMI 928X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V. Chaudhary, SDR, for the Respondent. [Order per : Justice R.M.S. Khandeparkar, President (Oral)]. On the request of the learned Advocate the appeals are taken board for final disposal. 2. Upon hearing the learned Advocate for the appellant and learned DR for the respondent, it is seen that though the impugned order is sought to be challenged on various grounds, it is not necessary ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... against, provided that an order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value or reducing the amount of refund shall not be passed unless the appellant has been given a reasonable opportunity of showing cause against the proposed order; Provided further that where the Commissioner (Appeals) is of the opinion that any duty of excise has not been levie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of power of remand to the Commissioner (Appeals). Being so, the impugned order remanding the matter cannot be sustained and is liable to be set aside and the matters need to be sent back to the Commissioner (Appeals) to deal with the same in accordance with the provisions of law under Section 35A(3). 4. It has been informed that pursuant to the direction in the impugned order, the Additional Com ..... X X X X Extracts X X X X X X X X Extracts X X X X
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