TMI Blog2018 (8) TMI 1118X X X X Extracts X X X X X X X X Extracts X X X X ..... id orders within 10 days from receipt of this order and report compliance on 10 August, 2018. - Application No. C/ORS/10558-10559/2018-DB, Appeal No. C/10259-10260/2018 - M/10681-10682/2018 - Dated:- 23-7-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) And SHRI RAJU, MEMBER (TECHNICAL) For Appellant: Shri.R.S. Subramanya (Advocate) For Respondent: Shri L.Patra (A.R.) ORDER Per: Ramesh Nair This miscellaneous application filed by the applicant seeking orders/directions for implementation of this CESTAT's final order No.A/11006/2018 dated 14.05.2018. 2. Shri.R.S. Subramanya Ld. Counsel appearing on behalf of the applicant submits that this Tribunal has passed order dated 14.05.2018 whereby the bench has set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . UOI-2006 (199) elt 209 (Guj) Case law: Nirmalal Mitra Vs. CC,Patna-2006 (200) ELT 531 (Tri-Kol) Case Law: Toyota Kirloskar Motor Ltd Vs CCE -20-7 (219) ELT 241 (Tri-bang) Case Law: Tycon Automation Pvt Ltd Vs CC CE -2017 (358) ELT 1058 (Tri-All) Case Law: HRMM Agro Overseas Pvt Ltd Vs. UOI -2018 (359) ELT 281 (Guj) Case Law: UOI Vs. Kamlakshi Finance Corporation Ltd -1991 (55) ELT 433 (SC) CBIC Instruction on monetary limits: 390/Misc/116/2017-JC dated 11-07-2018. 3. On the other hand, Shri. L. Patra, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the department is preparing to file appeal against the Tribunal's is order. Thereforer the respondent Commissioner has sought a bank ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessment shall be proceeded with on the value declared by the assessee. 15. We, therefore, set aside the confiscation of the 'SONY' television sets and 'SONY' panels and the enhancement of assessable value of both. The confiscation of SAMSUNG television sets is upheld with the redemption fine, subject to re-export, being reduced to 5,00,000/-. Order No.11223/2018 dated 20.06.2018. 8. From the above finding it is seen that the penalties under section 114AA on Shri. Vimal Shah and Shri Anmol Sethi was not imposed only on the ground of report of standing committee on finance nut also on the ground that a separate penalty cannot be imposed on the proprietors when penalty on the proprietorship concern has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f redemption fine, if any imposed. 8. As per the present position of the case, goods are neither under seizure for provisional release nor goods are under confiscation as per the Tribunal order. Accordingly, goods i.e SONY television sets and SONY panels must be released unconditionally and SAMSUNG television sets must be released for re-export on payment of redemption fine of ₹ 5 lakhs. There is no statutory provision to ask for the duty bond and/or bank guarantee at the stage when goods are neither under seizure not under confiscation. 9. As regard, Revenue's proposal for filling appeal before the Supreme Court, merely filling of the appeal cannot automatically stay the operation of the order of this Tribunal. The order of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher administrative authority has the power to have the matter satisfactorily resolved by taking up the issue to the Appellate Collector or the Appellate Tribunal as the case may be. In the light of these amended provisions, there can be no justification for any Assistant Collector or Collector refusing to follow the order of the Appellate Collector or the Appellate Tribunal, as the case may be, even where he may have some reservations on its correctness. He has to follow the order of the higher appellate authority. This may instantly cause some prejudice to the Revenue but the remedy is also in the hands of the same officer. He has only to bring the matter to the notice of the Board or the Collector so as to enable appropriate proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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