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2022 (12) TMI 1113 - BOMBAY HIGH COURTSeeking recovery of damages alongwith interest - Benefit of redemption of goods could not be availed as the goods were sold in the auction - HELD THAT:- It is an admitted fact that the goods were sold and were not in existence on the date when the Commissioner (Appeals) passed the order on 27 May 2016. There is no reference whatsoever to the non-existence of the goods. This is a fundamental error in the order passed by the Commissioner (Appeals). Had the Commissioner (Appeals) been apprised of the fact that the goods were not in existence, a different order could have been passed. In this state of facts, it is not possible for us to direct the Respondents to pay damages to the Petitioner. The appropriate course of action would be to relegate the parties to the Commissioner (Appeals) to find the solution to the situation and treat the impugned order as an interim order in the appeal and the restoration of the appeal. The appeal against the amendment order is not restored. Appeals disposed of by the Commissioner (Appeals), Mumbai are restored to the file of the Commissioner (Appeals) - petition disposed off.
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