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2018 (7) TMI 110

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..... t:- There was no occasion to set aside the decision of the adjudicating authority as the Tribunal did not touch upon any of the appeals on merits except the Revenue’s appeal. This being the position, the Tribunal ought to re-hear the appeal of the Revenue - the matter is remanded to the Tribunal - appeal allowed by way of remand. - G.A. No. 3435 of 2017 and CUSTA No. 9 of 2017 - - - Dated:- 22-12 .....

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..... the notice and the adjudicating authority had directed that proceedings initiated by the show cause notice be dropped. The said order was passed on 14th March, 2012, which has been annexed at page 54 of the stay petition. The Revenue had preferred an appeal against the said order. The records show that altogether four appeals were taken up for hearing by the Customs, Excise Service Tax Appellant .....

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..... e Additional Directorate General, DRI upon examining an earlier decision of the Tribunal in the case of M/s. HR Electronics, M/s. Laxmi Radios v. Commissioner of Customs, New Delhi (I G)-2017-TIOL-2328-CESTAT-DELHI. 6. The Tribunal was pleased to remand the matter to the original authorities after setting aside the respective orders passed by them and status quo was directed to be maintained .....

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