TMI Blog2020 (1) TMI 1050X X X X Extracts X X X X X X X X Extracts X X X X ..... ther the pending cases on the basis of which the original authority has adjusted the refund claim has also been decided by the Tribunal. The impugned order is not sustainable in law and therefore the same is set aside - appeal allowed - decided in favor of appellant. - Central Excise Appeal No. 1127 of 2009 - FINAL ORDER NO. 20013/2020 - Dated:- 3-1-2020 - HON BLE MR. S.S. GARG, JUDICIAL MEMBER AND HON BLE MR. C.J. MATHEW, TECHNICAL MEMBER Mrs. Neethu James, Advocate For the Appellant Shri S. Devarajan, Dy. Commissioner (AR) For the Respondent ORDER PER: S.S. GARG The present appeal is directed against the impugned order dt. 30/09/2009 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount was sanctioned as refund in cash. Aggrieved by the order of the original authority, appellant filed appeal before the Commissioner(Appeals) who vide the impugned order dismissed the appeal. Hence the present appeal. 3. Heard both sides and perused the records. 4.1. Learned counsel for the appellant submitted that the impugned order is not sustainable as the same has been passed without appreciating the facts and the law and the binding judicial precedents. She further submitted that the redemption fine and penalty imposed vide OIO No.14/2008 and No.13/2008 has been set aside vide the following orders of the Tribunal. i. Final Order No.20246/2018 dt. 06/02/2018. ii. Final ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ubmissions of both sides and perusal of the material on record, we find that the redemption fine and the penalty imposed vide OIO No.14/2008 and OIO No.13/2008 has been set aside by this Tribunal and the Final Order in both the cases have been annexed by the appellant and we have gone through the orders also. Further we find that this issue is no more res integra and has been settled by the Tribunal in various cases relied upon by the appellant cited supra wherein it has been consistently held that Section 142 of the Customs Act, 1962 is attracted only when the confirmation of demand has attained finality and in the present case, the demand has not attained finality rather the pending cases on the basis of which the original authority has a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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