TMI Blog2011 (1) TMI 363X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee, the same become quasi judicial order and is appealable order. Factory stuffing of export goods - Shri Ramesh Bafna,father of the Director of the appellant firm is having shares in the appellant firm - As per law, Shri Ramesh Bafna and M/s. RIIPL are two different legal entities - For the act of M/s. RIIPL, Shri Ramesh Bafna has already been exonerated - If Shri Ramesh Bafna having any share in the appellant firm that does not make any adverse binding on the appellant firm. M/s. RIIPL, wherein Shri Ramesh Bafna is a Director, which was involved in fraudulent export also have no merits as Shri Ramesh Bafna has been exonerated by this Tribunal and there is no allegation found by the department against Shri Ramesh Bafna - As per Cus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther of the Director of the appellant firm) is a Director. However, in the appellant firm, Shri Ramesh Bafna, father of the Director of the appellant firm is having shares. Hence, the factory stuffing permission cannot be granted. Aggrieved by the said order, the appellant is before me. 3. The learned Advocate for the appellant submitted that it is an admitted fact that there was a case of fraudulent export against M/s. RIIPL wherein the father of the Director of the appellant firm is a Director but in the case booked by the department, Shri Ramesh Bafna, father of the Director of the appellant firm was exonerated by this Tribunal and found Shri Ramesh Bafna was not involved in any fraudulent case. Hence, the denial of factory stuffing pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal remanded back the matter to pass a speaking order. Therefore, the matter was taken up by the Commissioner for adjudication. In this case the Commissioner has passed the order on an application filed by the applicant for grant of permission. If any order is passed against any representation made by the assessee, the same become quasi judicial order and is appealable order. The reliance placed by the learned DR in the case of T.G. Merchant and Co. is not relevant to the facts of this case. In fact, in that case, a decision has been taken by the authority on the basis of the Trade Notice and not on any representation of the assessee. In that view the same is not relevant to the facts of this case. 6.1 Coming to the second issue, Shr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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