COMMISSIONER OF CUSTOMS, COCHIN Vs. ABHIRAJ BARFIWALA

JUDGEMENT

(1.) AFTER hearing both sides, we are of the view that the appeal itself requires to be finally disposed at this stage. Accordingly, we take up the matter. The Revenues appeal is directed against Order -in -Appeal No. 275/2008 passed on 30 -9 -2008 and issued on 6 -10 -2008 by the Commissioner of Customs (Appeals), Cochin reducing the quanta of fine and penalty imposed on the respondent by the original authority. In a cross -objection filed by the respondent, it is submitted that they did not receive any copy of the above order and that what they received is a copy of Order -in -Appeal of even number passed on 30 -9 -08 but issued on 19 -11 -08. In this cross -objection, it is further submitted that they did not know as to which of the order is the order passed by the Commissioner (Appeals) in the appeal filed by them against the Order -in -Original. The cross -objections narrate the differences between the Order -in -Appeal issued on 6 -10 -2008 and the Order -in -Appeal issued on 19 -11 -2008. With reference to the cross -objections, the department has filed Miscellaneous application No. 382/2010 wherein it is inter alia submitted that the Commissioner of Customs, Cochin has not received a copy of the Order -in -Appeal issued on 19 -11 -2008 and that the said Order -in -Appeal should be considered as nullity in view of the Boards Circular F. No. 18/18/65 -CXIV dated 29 -4 -1965.

(2.) THE learned SDR prays for remand of the case to the Commissioner (Appeals) for de novo decision.

(3.) THE learned Counsel for the respondent submits that there is no appeal of the Revenue yet against the Order -in -Appeal issued on 19 -11 -2008 and, therefore, it would not be open to the Tribunal to set aside that order in the present proceedings.