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2020 (9) TMI 350 - HC - CustomsMaintainability of appeal - Section 129A(3) of CA - validity of Compounding Order passed by the Compounding Authority - demand of redemption fine - compounding of offences under Section 137(3) of the Customs Act, 1962 in view of his previous antecedents under the Act - HELD THAT:- A common order was passed by the Tribunal in two appeals being the SHRI NOPAJI LAKHMAJI CHARITABLE TRUST MUMBAI, SHANTILAL JAVERCHAND JAIN VERSUS C.C., AHMEDABAD [2019 (6) TMI 1461 - CESTAT AHMEDABAD] and from which the present appeal arises before us. Against the order passed by the Tribunal in SHRI NOPAJI LAKHMAJI CHARITABLE TRUST MUMBAI, the Revenue had come before this Court by way of THE PRINCIPAL COMMISSIONER OF CUSTOMS VERSUS M/S. NOPAJI LAKHMAJI CHARITABLE TRUST, MUMBAI [2020 (4) TMI 10 - GUJARAT HIGH COURT]. A coordinate Bench of this Court vide order dated 27.02.2020 dismissed the Tax Appeal No.106 of 2020. The order states that since there is no clear proposal in the SCN on imposition of redemption fine and also in the OIO, there is no crystallized demand of redemption fine against each noticee. It was held that the department could not recover fine from the noticee. In this position, there is no demand of redemption fine against the appellants. In this view, there is no case of demand of redemption fine,Therefore, the rejection of application for non-payment or redemption fine if not correct and legal. The present appeal arising from the self same order passed by the Tribunal should also fail - Appeal dismissed.
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