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2023 (6) TMI 786 - SUPREME COURTReduction of redemption fine - waiver of penalty - adjudication upon two show cause notices, one pertaining to the Central Excise Act and the second pertaining to the Customs Act - HELD THAT:- The appeal pertaining to the excise component has been permitted to be withdrawn in terms of the request which was made by the assessee. What survives then is the appeal of the assessee pertaining to the component of the Customs Act 1962 and the Transferred Case arising from the appeal filed by the Department before the High Court of Judicature at Bombay. In terms of Section 130E(b) of the Customs Act, an appeal lies against any order of the CESTAT relating, among other things, to the determination of any question having a relation to the rate of duty of customs or to the value of goods for the purposes of assessment. The appeal by the assessee pertaining to the customs component does not fall within the ambit of Section 130E(b) of the Customs Act 1962. Hence, it would be appropriate to transfer the appeal filed by the assessee to the High Court of Judicature at Bombay. Insofar as the Transferred Case is concerned, the Department had moved for transfer of the appeal which was instituted before the High Court to this Court in view of the pendency of the appeal filed by the assessee. Since the appeal by the assessee is being transferred to the High Court, the Transferred Case shall accordingly have to be remitted by restoring the appeal filed by the Department to the High Court of Judicature at Bombay for disposal. The appeal and the transferred case are accordingly disposed of.
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