TMI Blog2022 (8) TMI 75X X X X Extracts X X X X X X X X Extracts X X X X ..... es issued by the Hon ble Apex Court in the case of UNION OF INDIA VERSUS GANGADHAR NARSINGDAS AGGARWAL [ 1995 (8) TMI 73 - SUPREME COURT] and also the Board s Circular No.4/2012-Cus dated 17.02.2012 ibid. Further, in the case of M/S VEDANTA LTD. VERSUS COMMISSIONER OF CUSTOMS (EXPORT) , KOLKATA [ 2022 (8) TMI 11 - CESTAT KOLKATA] , this very Bench has also remanded the matter to the original adju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2022 - FINAL ORDER NO. 75409-75421/2022 - Dated:- 28-7-2022 - SHRI SANJIV SRIVASTAVA, MEMBER (TECHNICAL) AND SHRI P.DINESHA, MEMBER (JUDICIAL) Shri Manish Mohan, Addl.Commr.(Authorized Representative) for the Appellant (s)/Revenue Shri Alok Agarwal, Advocate for the Respondent (s) ORDER This batch of early hearing Application Nos.75227-75239 of 2022 is filed by the Revenue and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8.07.2022) passed by this very Bench, order has been passed setting aside the valuation and remanding the matter back to the original/adjudicating authority to pass a speaking order after following the guidelines laid down by the Hon ble Supreme Court in the case of Union of India Vs. Gangadhar Narsingdas Aggarwal reported in 1997 (89) E.L.T. 19 (S.C.). 3. Per contra Shri Alok Agarwal, Ld.Advoc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... first appellate authority has only remanded the matters to the adjudicating authority for fresh decision, to follow the guidelines issued by the Hon ble Apex Court in the case of Gangadhar Narsingdas Aggarwal (supra) and also the Board s Circular No.4/2012-Cus dated 17.02.2012 ibid. Further, in the case of M/s. Vedanta Ltd. (supra), this very Bench has also remanded the matter to the original adj ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Appeals cannot be accepted for which reason, the same are dismissed. Appeals having been disposed of on the above lines, we do not find it necessary to consider the Customs Miscellaneous Application Nos.75195-75207 of 2022 (Stay) filed by the Revenue as well as Customs Cross Objection Nos.75254-75266 of 2022, filed by the Respondent-assessee and hence, the same are held to be disposed of. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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