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Shri Vimal Kr. Agarwal Shri Jauhar Khan Versus Commr. of Central Excise Cus. & S. Tax Patna

Maintainability of appeal - The ld.Advocate for the appellants strongly challenged the impugned order passed by the ld.Commissioner (Appeals), wherein she has deleted the last paragraph of the Order-in-Original, which was very aptly mentioned by the adjudicating authority by passing the order, since the matter is pending before the Hon’ble High Court of Patna, he vehemently argued that the impugned order needs to be set aside - Held that: - The Revenue instead of pursuing the case before the Hon .....

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appellants against the impugned Order-in-Appeal Nos.897-899/Pat/Cus/Appeal/2014 dated 20.10.2014 passed by Commr. of Central Excise, Customs & S.Tax, Patna. 2. The ld.Advocate, Shri Arijit Chakraborty, appearing for the appellant, Shri Jauhar Khan, made the Bench go through the Order-in-Original to Paragraph 6 at page 19 and the last Paragraph at page 26 of the appeal paper book, which are reproduced below : 6.00 Related orders of Hon ble High Court, Patna in the present case : (i) A Writ P .....

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anted ad interim stay of the execution and implementation of the impugned judgement and order dated 28.02.2012 passed by the ld.Single Judge in CWJC No.12738 of 2011. (iii) Also in LPA No.684 of 2012, the Division Judge Bench vide order dated 02.07.2013 granted interim stay of the order dated 28.02.2012 passed by the ld.Single Judge and directed the respondent petitioner to appear before the Customs authority in adjudication proceedings as and when summoned. (iv) A contempt petition was filed by .....

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er dated 26.09.2013 that the department ought to proceed with the adjudication proceedings. It is ordered that this order will be given effect to only after the outcome of L.P.A. No.684 of 2012 and final disposal of all the other petitions pending before the Hon ble High Court. The ld.Advocate further submitted that the Commissioner of Customs (Prev.), Patna, reviewed the Order-in-Original and an appeal was filed by the Department before the ld.Commissioner (Appeals), Patna. The ld.Commr. (Appea .....

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d appeal against the impugned order wherein they were penalized for ₹ 5 lacs and ₹ 2 lacs respectively. 4. Heard the departmental appellant. The appellant stressed their point to delete the last para of the impugned order to make it operative and effective because Hon ble High Court or the legal procedure never stopped the department from completing the adjudication. They also submitted a copy of Order-in-Original No.37/Cus/ADC/DRI/2012 dated 15.05.2012 which was passed earlier where .....

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with the appellant that the last para is un-necessary and there is no need for it in the adjudication order. Also heard Shri Vimal Kr. Agarwal and Shatrudhan Prasad who preferred appeal against imposition of penalty upon them. I find that the case has been established as smuggling and their active involvements have been found so, I do not intend to modify the order in respect to their claims. The ld.Advocate for the appellants strongly challenged the impugned order passed by the ld.Commissioner .....

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