2014 (10) TMI 671

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..... peals would stand automatically allowed. Admittedly, Commissioner (Appeals) could have fixed the time-limit for the de novo adjudication but it was not proper on his part to hold that though the matter is being remanded, the appeals would be allowed in case of non-decision by the adjudicating authority within a period of 15 days. Such type of order cannot be upheld - Decided in favour of Revenue. .....

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..... interest of Principles of Natural Justice and under the legal provisions of the Customs Act, 1962. In the event of failure to issue a speaking order, within 15 days of receipt of this order, the current appeals would stand automatically allowed with consequential relief. 2. Revenue being aggrieved with the order passed by Commissioner (Appeals), has filed the present appeal. 3. After heari .....

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