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2019 (2) TMI 1625 - AT - CustomsRestoration of Appeal - assessee raised a preliminary objection on the ground that since there is an order of Settlement Commission qua the main Noticee and three other Co-noticees, there cannot be the adjudication, any further, with respect to remaining co-noticees - HELD THAT:- Before the Settlement Commission, the main co-noticee made an appropriate declaration with respect to its liability. The Commission after accepting the said declaration passed the order under Section 19 (1) of Finance (II) Act, 1998 directing the main co-noticee to pay an amount of ₹ 5,50,090/-. The said amount undisputedly stands paid. The immunity to the said co-noticee and 3 of his employees was given in view of the aforesaid acknowledgement of liability on their part. From the grounds of appeal also there is no other submission of the applicant - appellant which may be a submission on merits except the challenge to the jurisdiction. The decision of Mangli Impex Ltd. vs. Union of India [ 2016 (5) TMI 225 - DELHI HIGH COURT ] has been relied upon. The said decision has been stayed by Hon’ble Supreme Court. Hence, absence of any finding to that effect is not sufficient to hold the order dated 5th June 2018 as an order not on merits but inadvertently dismissing the appeal altogether. There is nothing which remains to still be adjudicated - the grounds mentioned in the application are not the grounds to seek the restoration. Application dismissed.
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