TMI Blog2019 (10) TMI 368X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Commissioner, whether any direction for remand could have been made? - HELD THAT:- The issue is covered in the case of COMMISSIONER OF CUSTOMS CENTRAL EXCISE GOA AND UNION OF INDIA, AND ORS. VERSUS M/S. TWENTY FIRST CENTURY WIRE RODS LTD., [ 2019 (8) TMI 1366 - BOMBAY HIGH COURT] where it was held that Setting aside the orders of the Adjudicating Authority and consequent remand on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondents/ Commissioner of Customs Central Excise. ORAL JUDGMENT :- (Per M.S. Sonak, J.) Heard Ms. Dessai, learned Senior Central Government Standing Counsel for the Commissioner of Customs and Central Excise. Though the Respondents are served in all these matters, neither are their representatives present, nor is any Counsel on their behalf present. 2. All the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y various modus operandi and having recorded findings by the Tribunal that the Respondent have not come out with clean hands, whether any indulgence could have been shown to the respondent and others? D) Whether remand can be directed without any justifiable and legally tangible reasons? E) Whether the direction of remand is illegal and perverse? 3. In all these mat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Assessees were restored to the file of the Tribunal for fresh adjudication on the disposal. 5. We are satisfied that the issues, which arise in these Appeals, are squarely covered by our common Judgment and Order dated 22/08/2019 in Custom Appeal No.3/2011 and connected matters. 6. Therefore, for the reasoning in the common Judgment and Order dated 22/08/2019 in Custom Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Counsel for the Commissioner states that the authenticated copy of this Judgment and Order will be placed before the Tribunal by 14th October, 2019. 8. The Tribunal will have to issue notices to the Assessees and thereafter proceed to dispose of the Assessees' Appeals on their own merits and in accordance with law. 9. All these Appeals are disposed of in the aforesaid term ..... X X X X Extracts X X X X X X X X Extracts X X X X
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