TMI Blog2008 (8) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 matter and after perusing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ligation 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-determine the duty after g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 depreciation and therefore ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. 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 Tribunal rulings and the 9 judgments cited in the remand order of this Bench. The revenue had not contested the order of the Tribu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion 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 impugned order. We do not find any merit in this appeal and the appeal is rejected. (Pronounced and dictated in open Court) - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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