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2016 (1) TMI 513 - CESTAT MUMBAI

2016 (1) TMI 513 - CESTAT MUMBAI - TMI - Rectification of Mistake - appellant submitted that before the Tribunal they had requested for setting aside the order against the applicant. However, even though this Tribunal noted these submissions, in the findings it has been recorded that the importers (transferees of licence) very well knew that the original licence issued was a licence with actual user condition and the same is not transferable and this observation is erroneous as far as the applic .....

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to the tune of ₹ 1 lakh when the penalty of ₹ 1,10,000/- has already been imposed the Proprietorship concern i.e. M/s. Shravan Enterprises. We set aside the penalty of ₹ 1 lakh imposed on him by the impugned order. Further, the order dated 07.05.2012 is modified to the extent that penalty imposed on the applicant is set aside. Rest of the order dated 07.05.2012 would remain intact. - Decided partly in favor of applicant. - Application No. C/ROM/1578/12 –Mum, Appeal No. C/966/0 .....

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was a bona fide purchaser of a transferable licence without the knowledge of fraud and he had not cleared the goods imported under the said licence and had requested for re-export of the same. however, the order was passed by the adjudicating authority in violation of principles of natural justice. In the appeal before this Tribunal they had requested for setting aside the order against the applicant. However, even though this Tribunal noted these submissions, in the findings it has been recorde .....

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