TMI Blog2018 (3) TMI 326X X X X Extracts X X X X X X X X Extracts X X X X ..... the Commissioner (appeals) itself has attained finality, no grievances can be made by the appellant in the second round. Appeal dismissed - decided against appellant. - E/404/2010 - A/92023/2017 - Dated:- 17-11-2017 - Mr Ramesh Nair, Member (Judicial) None - for the Appellants Shri. M.R. Melvin, Superintendent (A.R.) - for the Respondent ORDER The fact of the case is t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he demand. Appellant challenged this order before this Tribunal in Appeal No.E/3543 and 3615/13 which were dismissed for non-prosecution. Accordingly, order of the Commissioner(Appeals) dated 31-7-2003 attained finality. In denovo adjudication the adjudicating authority confirmed the demand. However he reduced the demand from ₹ 11,44,521/- to ₹ 8,50,418/- and also imposed equal penalty ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... wing direction of the Commissioner(Appeals) reduced the demand From ₹ 11,44,521/ to ₹ 8,50,418/-. Since first order of the Commissioner (appeals) itself has attained finality, no grievances can be made by the appellant in the second round. Ld. Commissioner (Appeals) in the impugned order after examining entire issue given following findings: 04. I have carefully considered the grou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority or appellate authority at that time. Hence, their claim is treated as afterthought and cannot be entertained at this stage. The value determination aspect of the goods was at initial stage adopted on the basis of available records produced before the lower authority by the appellant and same value was considered for re-determination of value of later stage as per Commissioner(Appeals)' ..... X X X X Extracts X X X X X X X X Extracts X X X X
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