ORDER : 1. These appeals are directed against the common order passed by the Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench Bangalore (the "Tribunal" for short), in Appeal Nos. E/C/ST 1659 to 1663 of 2010,Customs, M.S. Enterprises v. Commr. of Customs, Appeal No. C/1659 of 2010, order dated 15-3-2010 (Tri) dated 15-3-2012. By the impugned order, the Tribunal has remanded the matter to the Adjudicating Authority for de novo consideration of the issues raised in the light of new facts and also for adjudication of certain issues raised for the first time before the Tribunal by both the Appellant and the respondents. 2. In these appeals before us, the Appellant takes exception to only one paragraph of the impugned order, i.e. paragraph 7.1, wherein, the Tribunal has concluded that the First Secretary (Commerce) is a competent authority to furnish authentic trade information from ASEAN countries. 3. Sh. Gupta, learned Senior Counsel appearing for the Appellant, would submit that the Tribunal, while remanding the matter to the Adjudicating Authority, ought not to have drawn any conclusion in respect of the First Secretary (Commerce) being an authority competent to furnish authentic trade information from ASEAN countries. The said issue should have been kept open, along with the other issues raised for the first time before the Tribunal, for the fresh consideration by the Adjudicating Authority in light of the submissions that may be made before it by the Appellant, Taking into consideration this particular aspect of the matter, vide order dated 23-11-2012, Haripriya Traders v. Commr. of Customs, SLP (C) CC No. 20303 of 2012, order dated 23-11-2012 (SC) we had issued notice to the Respondents. 4. Shri Bhatt, learned Senior Counsel for Respondents would submit that it is, infact the First Secretary (Commerce) who is the competent authority to furnish authentic trade information from ASEAN countries. 5. In our considered opinion, since the Tribunal has remanded the matter for de novo adjudication before the Adjudicating Authority, even the issue as to whether the First Secretary (Commerce) is a competent authority to furnish authentic trade information from ASEAN countries could have been kept open, so that the parties could have agitated this issue as well.
5. In our considered opinion, since the Tribunal has remanded the matter for de novo adjudication before the Adjudicating Authority, even the issue as to whether the First Secretary (Commerce) is a competent authority to furnish authentic trade information from ASEAN countries could have been kept open, so that the parties could have agitated this issue as well. Since that has not been done, we set aside that portion of the conclusion reached by the Tribunal and now direct the Adjudicating Authority to permit the Appellant to raise the aforesaid issue and after adjudication, pass a speaking order on the same. 6. We clarify that we have not expressed any opinion on the merits of the submissions made, by both the Learned Counsel, before us. In terms of the aforesaid, these appeals are disposed of. Ordered accordingly. Appeal disposed of.