TMI Blog2006 (11) TMI 65X X X X Extracts X X X X X X X X Extracts X X X X ..... 2/2005 - Final Order Nos. A/306-309/2006-WZB/Ah’bad, - Dated:- 15-11-2006 - [Order]. - These four appeals are directed against the same Order in Appeal. Accordingly, they are taken up together and remain disposed of under this common order. 2.The first appellant, M/s. Associated Plastics and Rayons is an EOU which had imported raw materials Viscose Filament Rayon Yarn without payment of Custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wo employees of Associated Plastics and Rayons and purchasers of the yarn. These orders were upheld in the first appeal. The present appeals are directed against those orders. 4.The submission of the learned counsel for M/s. Associated Plastics and Rayons is that the appellant had discharged duty liability on 14-5-04, before the issue of a corrigendum dated 27-7-2004 to the show cause notice of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment in the case of Al-Falah (Exports) has no application. He would also point out that redemption fine of 25% cannot be treated as excessive and no relief is warranted. In regard to tempo, the contention is that no appeal can lie from the present appellant (Associated Plastics and Rayons) inasmuch as the tempo was not owned by the appellant. It is also being pointed out that, in adjudicatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the learned SDR appellant M/s. Associated Plastics Rayons has no locus standi in regard to the tempo. It belonged to another person namely, Shri Salimkhan Pathan who was given an opportunity to redeem the same by the adjudicating authority. Further, Shri Pathan had filed an appeal before the Commissioner and that appeal was allowed in regard to penalty. He has not chosen to file any appeal befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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