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2016 (6) TMI 909

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..... fication of mistake prays for restoration of the appeal for re-hearing which is not permitted by law for which Revenue shall file reply if one month time is allowed. - We make it clear that we do not propose to deprive Revenue from filing its reply. But in all fairness, Revenue should come up within two weeks to file its reply so that the Tribunal may make alternative arrangement for hearing the MA (ROM) as expeditiously as possible when the live consignment is in the custody of customs. - C/EH/40366/2016 in C/41936/2013 - Misc. Order No. 40229/2016 - Dated:- 18-5-2016 - Shri D.N. Panda, Judicial Member and Shri V. Padmanabhan, Technical Member Dr. G.K. Sarkar, Advocate for the Appellant Shri L. Paneerselvam, AC (AR) for the R .....

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..... ed 6.7.2012 and the person Shri Vikram Jain whose oral evidence was recorded on 10.12.2012 was used that caused detriment to the justice and the adjudication order has travelled beyond show cause notice as well as law. Even argument on this count made by appellant was ignored by the Bench hearing the appeal. 2.3 Further contention of the learned counsel is that the judgments cited at page 4 of the appellate order did not get any consideration for no discussion thereon nor ratio laid down was followed by the Bench. His further grievance is also that the appeal was heard on 26.6.2015 and few days before expiry of six months the order was pronounced that is on 23.12.2015. All such acts crept the mistakes apparent from record for considera .....

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..... expeditiously as possible when the live consignment is in the custody of customs. 7. Revenue is allowed 15 days time to prepare its reply and serve on the appellant as well as copy filed with the Registry so that the matter shall be taken up as per the roaster that may be issued. 8. Registry is directed to immediately forward copy of this order to the HOD for alternative arrangement since there is no regular Bench sitting and in the next month the Division Bench sitting shall be constituted with a different Judicial Member and Technical Member which according to normal practice may not hear the MA (ROM). Therefore, HOD is requested to consider alternative arrangement to do justice to both sides as expeditiously as possible. 9. .....

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