2001 (12) TMI 186

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..... e impugned order has been passed by the Commissioner in de novo proceedings. It is seen that the Tribunal vide its earlier order dated 22-6-2000 set aside the Order-in-Original No. 18/99-CCP, dated 10-12-1999 passed by the Commissioner of Customs (Prev.), Kolkata and has sent the matter back to the adjudicating authority for fresh decision, after supplying the relevant documents to the applicants/ .....

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..... principles of nature justice, we find that they were given the opportunities of personal hearings, but the same were not attended by them on one pretext or the other. However, we agree with the applicants/appellants that the copies of the relevant documents were not supplied to them. We, further, find that the Commissioner in his impugned order, has observed as under :- "......I confirm the deci .....

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..... reported in 1987 (29) E.L.T. 235 (T) has held that an order which does not exist in the eyes of law on account of having been set aside by the Tribunal, cannot be confirmed in de novo adjudication proceedings by the Commissioner. As such, we are of the view that the impugned order is liable to be set aside on this ground alone. We order accordingly and remand the matter to the Commissioner for fre .....

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