9911796707
TMI Blog2008 (8) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Sambi Reddi, JDR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This is a revenue appeal against Order-in-Original No. 18/2007 dated 31-12-2007 passed de novo in terms of the directions given by this Bench in Final Order No. 987/2007, dated 14-8-2007. This bench in Para 7 of the cited Final Order gave the following directions. "7. On a careful consideration of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, the extent of export obligation fulfilled is also required to be taken into sonsideration. Further, the ratio of the judgment is that the assessee is entitled for waiver of interest, penalties and redemption fine. All these submissions are required to be reconsidered by the Original Authority. For this purpose, we set aside the impugned order and remand the case to the Original Authority to re- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 20,000/- and penalty of Rs. 5,000/- . This has been complied by the assessee by depositing it on 11-1-2008. The revenue is challenging the terms of the remand order passed by this Tribunal on the ground that the Tribunal could not have directed depreciation to be granted in the matter. Even in this present appeal, the grounds of appeal are that the Commissioner was not justified in granting the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ns given by this Bench as extracted from the earlier Final Order No. 987/2007 dated 14-8-2007 has not been challenged by the Revenue. Moreover, the stated Final Order was based on the settled law of 9 judgments cited in the said Final Order pertaining to eligibility of depreciation and for non-imposition of interest and penalty in the case. Therefore, the Commissioner was bound by the ratio of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earlier Commissioner's order has already been set aside by the Tribunal by Final Order No. 987/2007 dated 14-8-2007, therefore, question of upholding the set aside order does not arise. The grounds of appeal are not sustainable. The consequential relief in terms of this order should be given by de-bonding and releasing the goods, as they have already deposited the duty and penalty in terms of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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