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TMI Blog2017 (9) TMI 1201X X X X Extracts X X X X X X X X Extracts X X X X ..... ri P.K. Choudhary Heard both sides and perused the records. 2. This is the third round of litigation before the Tribunal. By Order No.A-294-297/KOL/2007 dated 06.03.2007, the Tribunal remanded the matter to the Adjudicating Authority with certain directions. The relevant portion of the said order is reproduced below:- "3) Heard both sides and perused record which demonstrates that the Ld. Adjud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Tribunal, as that was given by order dated 31/5/2004." The operative portion of the impugned de novo Adjudication order is reproduced below:- "In view of the above discussion and findings and in exercise of the power conferred upon me under Section 122 of the Customs Act, 1962, I uphold the earlier orders passed vide O-in-O No.24-CC/ADJ/03 dated 09.07.03 and confirmed vide order No.65-CC/Denov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... old through auction for Rs. 20,000/-(Twenty Thousand) only, the sale proceed is appropriated towards Government account. 3. I hereby impose penalty on the following noticees under the provisions of Section 112 of the Customs Act, 1962 as shown against their names:- 1. Sri Shambhu Prasad (Noticee No.1) Rs.1,00,000/- (One Lacs) only 2. Sri Mukesh Kumar Sinha (Noticee No.2) Rs.2,00,000/- (R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n procedure. Chapter XV of the Act, 1962 provides Appeals and Revisions. Sub-section (3) of Section 128A of Chapter XV of the Act, 1962, provides that the Commisioner(Appeals) shall pass such order, as he thinks just and proper, confirming, modifying or annulling the decision or order appealed against. On the other hand, Chapter XIV of the Act, 1962, provides confiscation of goods and conveyances ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d the direction of the Tribunal and therefore, such order is liable to be set aside. 4. In view of the above discussion, the impugned order is set aside. The matter is remanded to the Adjudicating Authority to decide afrsh in the light of the earlier orders of the Tribunal. As the matter is an old one and in third round of litigation before the Tribunal, the Adjudicating Authority is directed to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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