COMMISSIONER OF CUSTOMS & CENTRAL EXCISE GOA COMMISSIONERATE, ICE HOUSE, PATTO PLAZA, PANAJI, GOA. Vs. SHIVAM ISPAT PVT. LTD.

JUDGEMENT

(1.) Heard Ms. Dessai, learned Senior Central Government Standing Counsel for the Commissioner of Customs and Central Excise. Though the Respondents are served in all these matters, neither are their representatives present, nor is any Counsel on their behalf present.

(2.) All these Appeals were admitted on the following substantial questions of law :

(3.) In all these matters, the challenge is in fact to the common Judgment and Order dated 30/11/2010 made by the Customs, Excise and Service Tax Appellate Tribunal (Tribunal), allowing the Appeals instituted by the Assessees and remanding the matters for adjudication to the Commissioner of Customs and Central Excise, as the case may be.