TMI Blog2018 (2) TMI 87X X X X Extracts X X X X X X X X Extracts X X X X ..... r for filing the appeal. The legal requirement embedded in sub-section (2) of section 129D ibid has very much been followed and complied with. The matter is remanded back to the lower appellate authority to consider the appeal filed by the department afresh on merits - appeal allowed by way of remand. - C/00114/2010 - 42392/2017 - Dated:- 29-9-2017 - Smt. Sulekha Beevi C.S, Member (Judicial) And Shri Madhu Mohan Damodhar, Member (Technical) For the Appellant - Shri K.P. Muralidharan, AC (AR) For the Respondent - Shri P. Saravanan, Adv. ORDER Per: Bench The facts of the case are that M/s. Redington India Ltd. [hereinafter referred to as RIL ], the respondent herein filed eight bills of entry for clearance o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nically issued without application of mind; hence, the review order falls foul of the requirements of sub-section (2) of section 129D of the Customs Act, 1962. For these reasons, lower appellate authority rejected both the appeals as ab initio void. Aggrieved, department is before this forum. 3. Today, when the matter came up for hearing, on behalf of the department, the Ld. AR Shri B. Balamurugan, reiterated the grounds of appeal. 4. On the other hand, the learned advocate Shri P. Saravanan supports the impugned order and made oral submissions, which are broadly summarised as under:- (i) For filing an appeal before the Commissioner (Appeals), there has to be direction by the competent Commissioner of Customs to any officer subo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... note sheet found in page nos.21 and 22, it clearly emerges that points and reasons for considering the appeal have been elucidated in the notings. These notings have also brought out the legal inadequacies of the order of original authority, as perceived by the officer subordinate to the Commissioner. All these aspects have been gone through and agreed with by the Commissioner and only thereafter has he directed filing of the appeal. Based on these directions, appeal papers for filing have been put up subsequently. Ostensibly, the appeal papers would in the form of CA-2, which is the format for filing of departmental appeals before the Commissioner (Appeals) and which format is also prescribed for filing the grounds of appeal. Accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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