TMI Blog2018 (10) TMI 171X X X X Extracts X X X X X X X X Extracts X X X X ..... s also placed reliance on the analysis in the erstwhile order which was endorsed, without any independent evaluation thereof, in the impugned orders to determine the market price for the computation of redemption fine. These two aspects in the impugned order are contrary to the principles of natural justice and are also in total disregard of the remand order of the Tribunal which directed a fresh decision. A decision is not merely the operative part of the order but should include findings of the adjudicating authority. It was improper on the part of the adjudicating authority to rely upon an order which has been set aside and, therefore, non-existent. Matter remanded back to the adjudicating authority for a fresh decision to be based ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bmissions of both sides and noting that there is nothing on record to controvert the categorical averment made in the appeal and the argument made before us that neither the extracts of test report dated 16.3.05 (which) were given to them nor notice of hearing dated 21.4.05 were received by them, we are of the view that the interest of justice requires that the order be set aside and the matter remanded to the jurisdictional commissioner for fresh decision, after furnishing the entire test report of the GSI to the imports and after affording an opportunity of personal hearing to them. All issues including valuation of goods are left open for fresh decision . In the second proceedings, pertaining to bill of entry no. 141/9.3.99, 142/9.3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontrary to the principles of natural justice and are also in total disregard of the remand order of the Tribunal which directed a fresh decision. A decision is not merely the operative part of the order but should include findings of the adjudicating authority. It was improper on the part of the adjudicating authority to rely upon an order which has been set aside and, therefore, non-existent. 4. Accordingly, we set aside the impugned orders and remand the matter back to the adjudicating authority for a fresh decision to be based on independent findings and with strict compliance to the order passed on the earlier occasion by the Tribunal. The entire process of adjudication shall be completed within six months from the date of receipt of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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