Customs, Excise and Gold Tribunal - Bangalore
M/S Sunrise Industries, Bangalore vs Commissioner Of Customs & Central ... on 20 April, 2001
ORDER
Shri G.A. Brahma Deva
1. At the outset, Shri Rajesh Chander Kumar, Advocate appearing for the appellants submitted that the impugned order has been passed by the authority below following the earlier order passed by him. He submitted that the earlier order referred to in the impugned order has been remanded by Tribunal as per order No 2497 to 2500/1996 dated 15.5.1996 in Appeal No E/497 to 500/92/MAS. He requested that this matter also may be remanded in line with that order. DR has no objection to remand the matter.
2. We have carefully considered the matter. On going through the facts and circumstances and in view of the submissions made by the both sides, we are remanding the matter in line with the earlier order referred to above and accordingly adjudicating authority is directed to decide the matter afresh and to pass an appropriate order in accordance with the law on providing an opportunity to the party.
3. As such these two appeals are allowed by way of remand.
(Pronounced and dictated in the open court)