2018 (1) TMI 575

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..... : Sri Gururaj B. N., Advocate For The Respondents : Sri C. Shashikantha, GCG ORDER H. G. Ramesh, J. (Oral) : 1. These petitions are directed against the final order dated 03-.01.2017 passed by the Customs, Excise & Service Tax Appellate Tribunal, Bangalore dismissing the appeal of the petioners By the impugned order, the Appellate Tribuanl has affirmed the order dated 30.07.2014 passed by the .....

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..... face of the record, it is appropriate to direct the Appellate Tribunal to reconsider the matter in the light of Section 85(3A) referred to above. Accordingly, the impugned order dated 03.01.2017 is set aside. The matter is remitted to the Appellate Tribunal for reconsideration is accordance with law. The Appellate Tribunal shall reconsider the matter as expeditiously as possible. All contentions o .....

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