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..... customs duty, pending before an adjudicating authority on the date on which an application under sub-section (1) of section 127B is made: Provided that when any proceeding is referred back 2 [***] by any court, Appellate Tribunal or any other authority, to the adjudicating authority for a fresh adjudication or decision, as the case may be, then such proceeding shall not be deemed to be a pr .....

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..... as read as, Customs and Central Excise Settlement Commission 2. Omitted vide THE FINANCE ACT, 2015 w.e.f. 14th May 2015, before it was read as, in any appeal or revision, as the case may be, - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - Tax .....

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