TMI Blog2015 (10) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... ed that as High Court dismissed their CMA and upheld Tribunal order therefore Tribunal order got merged with High Court order – Held that:- In view of High Court's order, Tribunal order got merged with High Court order and appellant failed to comply High Court order – After High Court's order, sufficient time was given to appellant for compliance and appellant failed to comply with orders of High ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ad filed a C.M.A. before the Hon'ble High Court, Madras against the Tribunal order and the Hon'ble High Court vide order dt. 26.6.2015 in C.M.A.No.1235 of 2015 and M.P.No.1 of 2015 dismissed their appeal and requested the Bench for time to comply the High Court order as the copy of order was received on 27.7.2015 accordingly the appellant request was considered and given time and posted fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as vide order dt. 26.6.2015 in C.M.A. No.1235/2015 and M.P. No.1 of 2015 dismissed the said C.M.A and upheld the Tribunal's order. The relevant paragraph of the High Court's order is reproduced as under :- 8. In the show cause notice issued, in paragraph No.5, it was stated as follows: i) the goods i.e. two consignments of Polyester Fabrics admeasuring 80465.24 Mtrs (93265.4 SQM) va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed under Section 114A is not correct in view of para (i), (ii) (v) of para 5 of the show cause notice which we set out above the show cause notice has been issued in terms of Section 28 along with a demand of penalty under Section 114A as against the importer and the present appellant as well as involved in the fraudulent import. The evidence available indicates the knowledge and involv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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