2017 (1) TMI 131

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..... s and appellant, the Commissioner (Appeals) has arrived at the conclusion that there is nothing even remotely to suggest that appellants were aware of the fraud committed by the exporter. He held that the purchase of the DEPB scrips by appellant was a bonafide commercial transaction - demand set aside. Jurisdiction of jurisdiction - Held that: - the Commissioner (Appeals) has observed that the .....

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..... ainst order passed by Commissioner (Appeals) who set aside the order of adjudicating authority on merits. It is the case of the department that the Order-in-Original was passed by the Assistant Commissioner who had no jurisdiction to pass the order. According to Department the proper officer to deal with the dispute was the Additional Commissioner and since the order was passed by the Assistant .....

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..... re the Commissioner (Appeals) stating that the Assistant Commissioner has no jurisdiction to adjudicate the matter and also that adjudicating authority ought to have confiscated the goods and imposed penalty. The Commissioner (Appeals) vide order impugned herein allowed the appeal of assessee and dismissed, the appeal filed by department. Hence this appeal. 3. The Ld. AR, Shri. P.S. Reddy re .....

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..... ned order the Commissioner (Appeals) held that it is clear from the Order-in-Original itself that the DEPB scrips were per se not forged, but that scrips were obtained by fraudulent means by exporter. Analyzing the transaction between Jai Exports and appellant, the Commissioner (Appeals) has arrived at the conclusion that there is nothing even remotely to suggest that appellants were aware of the .....

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..... lso cannot be sustained. Remanding the matter as prayed by the department would be a futile exercise as the Show Cause Notice itself is without jurisdiction. Commissioner (Appeals) has set aside the duty demand interest on merits. In view therefore, I find no merits in the appeal filed by the department. The appeal is dismissed with consequential reliefs, if any. (Pronounced dictated i .....

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