At, Customs Excise Service Tax Appellate Tribunal Principal Bench New Delhi
By, THE HONORABLE JUSTICE: DR. SATISH CHANDRA
By, PRESIDENT AND THE HONORABLE JUSTICE: B. RAVICHANDRAN
For Petitioner: Govind Dixit, DR And For Respondents: Dhruv Matta, Advocate
1. The present appeal is filed against the Order-in-Appeal Nos. 423-55/2017, dated 29-6-2017. Heard Shri Dhruv Matta, Ld. Advocate and Shri Govind Dixit, Ld. DR.
2. After hearing both the parties, it appears that the Commissioner (Appeals) has observed that under Section 17 of the Customs Act, 1962, the assessing authority has to pass speaking order by disclosing the grounds. It is the contention of the Ld. Counsel for the department that Commissioner is not competent to pass such order.
3. Considering the totality of the facts and circumstances of the case, we give similar direction to the assessing officer i.e. to pass the speaking order as per under Section 17 of the Customs Act, 1962. Hence, we find no reason to interfere with the impugned order along with reasons mentioned therein. In the r
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esult, appeal filed by the department is dismissed. Application for stay is also disposed of.