TMI Blog2011 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... ity reopening the entire issue needs to be set aside - Tribunal is requested to dispose of the same bearing in mind the observations of the High Court in Tax Appeal No. 820 of 2005 order dated 18-2-2009 - 1337 of 2010 - - - Dated:- 21-4-2011 - Akil Kureshi and Sonia Gokani, JJ. REPRESENTED BY : Shri Y.N. Ravani, Counsel, for the Appellant. M/s. Trivedi Gupta, Counsel, for the Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... returnable on 7th April 2011. 2. Having heard learned Counsel for the parties, we noticed that undisputedly the Tribunal s previous order disposing of Appeal No. 3252 of 2000 was carried in appeal before the High Court by the Revenue in Tax Appeal No. 820 of 2005. The High Court by an order dated 18-2-2009 disposed of the appeal in following manner. Heard the learned counsel appearing for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ations: 5. We have considered the submissions. We agree with learned advocate that matter has to be considered afresh as per the direction of the Hon ble High Court. It is settled law that the officers of the department when acting as adjudicating authorities are required to follow judicial discipline and therefore we find that Commissioner (Appeals) has not dealt with the issue relating to app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iability of penalty under Section 11AC of Central Excise Act, 1944 and interest under Section 11AB of Central Excise Act, 1944 in respect of duty demand relating to the period prior to 21-9-96 and after working out the liability of duty, consider quantum of penalty under Rule 209A on Shri Narendra Buth. We make it clear that the Original Adjudicating Authority shall extend the cum duty benefit whi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the High Court remanded the proceedings for fresh consideration before the Tribunal. 5. In that view of the matter, we find that the order of the Tribunal further remanding the proceedings before the adjudicating authority reopening the entire issue needs to be set aside. Ordered accordingly. Resultantly, Appeal No. 3252 of 2000 stands restored to the Tribunal. Tribunal is requested to dispose o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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