2012 (5) TMI 526

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..... Shri V.V. Hariharan, JCDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - With the consent of both sides, all the 51 early hearing applications are allowed and as the issue involved in these appeals falls within a short compass, all the 51 appeals are taken up together for hearing and disposal today itself. 2. Heard both sides. Under the impugned order, passed by .....

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..... pugned original orders have been passed by the jurisdictional appraising officer in the Special Economic Zone which falls within the territorial jurisdiction of the Commissioner of Central Excise, Chennai-IV. As such, the Commissioner of Customs (Appeals), Chennai was right in not entertaining the impugned appeals-filed before him. However, he should have transferred these appeals to the jurisdict .....

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..... working in the SEZ under the jurisdiction of Commissioner of Central Excise, Chennai-IV, all these appeals are required to be remanded to him for hearing and disposal. Accordingly, we set aside the impugned orders and remand the appeals to the jurisdictional Commissioner of Central Excise (Appeals), Chennai for decision on merit after giving a reasonable opportunity of hearing to the appellants. .....

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