ANNAPURNA INDUSTRIES? Vs. COMMISSIONER OF CENTRAL EX., HYDERABAD

JUDGEMENT

(1.) IN respect of these two appeals, the final order was signed by both the Members of the Bench and sent to the Registry of the South Zonal Bench Bangalore for pronouncement of the order there, with the approval of the Honble President. However, the Registry at Bangalore has reported misplacement of the order. Accordingly, a gist of the order approved earlier by both the Members of the Bench is recorded below for pronouncement : -

(2.) IN Appeal No. 32/2007, before learned Commissioner (Appeals), held as under : -

(3.) IN Appeal case No. 42/2007 before him, learned Commissioner (Appeals) found that the order of confiscation passed vide Order -in -Original No. 6/07 dated 29 -3 -07 by learned Asstt. Commissioner was without jurisdiction for which that order was required to be remanded to the ld. Additional Commissioner for re -adjudication.