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Universal Petrochemicals Ltd. Versus CC (Import) Mumbai

Rectification of mistake - the observation in the order dated 22.03.2017 that there is no provision for filing cross objection is misplaced - Held that: - para 5 of the order dated 22.03.2017 proceeds on the basis that the appellants did not have facility to file cross objection before the Commissioner (Appeals) in the instant case. However, it is noticed that section 129D(4) read with Section 129A(4) clearly prescribes that in case of appeal filed under 129D(2), the assessee can file cross obje .....

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74/17/SMB dated 22.03.2017. 2. Ld. Counsel for the applicant argued that in para 5 of the said order, it has been observed that "there is no provision in law for filing Cross objection before the Commissioner (Appeals)". He pointed out that the said observation is erroneous in view of sub-section 4 of Section 129D of the Customs Act. Sub-section (1) and sub-section (2) of Section 129D deals with the power of Commissioner or Committee of Chief Commissioners to review the order passed by .....

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on of the order under sub-section (1) or sub-section (2) to the adjudicating authority, such application shall be heard by the Appellate Tribunal or the [Commissioner (Appeals)], as the case may be, as if such application were an appeal made against the decision or order of the adjudicating authority and the provisions of this Act regarding appeals, including the provisions of sub-section (4) of section 129A shall, so far as may be, apply to such application. 3. Sub-section (4) of section 129A p .....

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