TMI Blog2018 (8) TMI 882X X X X Extracts X X X X X X X X Extracts X X X X ..... evenue and adjudicated upon cannot be held to be in accordance with law - demand set aside - appeal allowed - decided in favor of appellant. - APPEAL No. E/58551-58556/2013-EX[DB] - A/71309-71314/2018-EX[DB] - Dated:- 28-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Harsh Khanna, Advocate Shri Amit Tanwar, Advocate, for Appellant Shri Rajeev Ranjan, Additional Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa All the appeals are being decided by one common order as they arise out of the same impugned order passed by the Commissioner. 2. After hearing both the sides, duly represented by Shri Harsh Khanna Shri Amit Tanwar Advocates appearing f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e clubbed with the clearances of M/s D. P. Garg Co. challenged the above action of the Revenue before the Hon ble Allahabad High Court, who rejected their petitions. Subsequently, the matter was taken up before the Hon ble Supreme Court and was finally disposed of by the Hon ble Supreme Court vide Order dated 19/08/2011. It is seen from the said order of the Hon ble Supreme Court that the Revenue sought permission of Hon ble Supreme Court to withdraw the Order-in-Original dated 30/03/2009, the Apex Court observed that as nothing survives in the matters as the Revenue seeks to withdrawn the order dated 30/03/2009, the petitions stands disposed of with liberty to the Revenue to take further action, if any, in accordance with law. 4. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arg Industries along with the appeals of the other six units came up before the Tribunal, the Tribunal vide its Final Order No. 71748-71756/2017 dated 29/11/2017, while taking note of the entire development, observed as under:- We, further, note that upon adjudication of the SCN dated 20th February, 2008, vide earlier Order-in-Original dated 30th March, 2009, the SCN got merged with the said Order-in-Original and the SCN was no longer in existence. Once the said Order-in-Original was withdrawn, without leave, against M/s Garg Industries and the two individuals, nothing survives for fresh adjudication in so far the said three parties are concerned. Accordingly, we set aside the impugned Order-in-Original dated 31/03/2013. 6. As is se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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