1998 (2) TMI 361

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..... sioner, arises out of the Tribunal s Order No. A-692/CAL/97, dated 2-6-1997 has been raised in the subject Reference Application. The question raised is - Whether Hon ble CEGAT, Calcutta, is correct in setting aside the penalty imposed on Sri Prasanta Sarkar, Order passed by the original Adjudicating Authority under Section 112(b) of Customs Act, 1962. After raising this question against Ite .....

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..... on of law. 3. In the present case, the Customs (Preventive) is seeking review of the Tribunal s Order. It is not permissible under the provisions of Section 130 of the Customs Act, 1962. It is also seen from the findings of the Tribunal in the Order dated 2-6-1997 that the Tribunal on the basis of appreciation of evidence had held that Shri Ram Avtar Agarwal s statements are in the nature of hea .....

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