TMI Blog2016 (4) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... ficient time to do its home work and soul searching for fixation of responsibility but none appears to have been done. Therefore we decline to take up the appeal for consideration on merits at this stage and require the appellant to first display their bona fides by holding an inquiry, fixation of responsibility by way of appropriate punishment to the concerned in accordance with law only whereafter we shall take up the present appeal. - Adjourned for 2 months - Tax Case No. 15 of 2015 - - - Dated:- 18-11-2015 - NAVIN SINHA, CJ AND P. SAM KOSHY, J For the Petitioner : Shri Maneesh Sharma, counsel For the Respondent : None ORDER The present appeal has been filed against order dated 18.11.2014 passed by the Customs, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o of Bombay High Court, which stands applied by Commissioner (Appeals). There is no ground raised by the Revenue as to why the said decisions would not be applicable. They have simplicitor reiterated their original stand. There is no pleading in the memo of appeal or in the additional submissions that the order of the Tribunal as extracted by us suffers from any infirmity of any nature with regard to what may have actually transpired before the Tribunal itself. Learned Counsel for the Appellant sought to persuade us to re-examine on merits the order of the Tribunal, thus effectively requiring us to re-examine the order of the Commissioner (Appeals). It is not the case of the Appellant either in the memo of appeal or in the additio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r of the Tribunal is required to be passed and 35D provides the procedure before the appellate Tribunal. Section 35F of the Act provides for deposit, pending appeal of duty demanded or penalty levied and waiver thereof. It is therefore apparent that the Act provides a complete procedure right from the stage of adjudication of liabilities followed by an appeal before the Commissioner and the remedy of appeal against the latter before the Tribunal. The legislature therefore clearly intended that matters should be given finality at the third stage and therefore engrafted in Section 35G of the Act that it shall be only matters involving substantial questions of law which shall be brought before the High Court after a process of filtration. In o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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