TMI Blog2020 (10) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... discipline, the impugned order has been passed in utter violation of judicial discipline - HELD THAT:- The investigation in the matter is still under process as per letter C.No. DGGSTI/JZU/INT/CE/02/2017/3256 dated 22.07.2019 received from Joint Director, DGGI, Jaipur and appeal has been filed only against the conditions imposed for provisional release. The various courts order submitted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. IV(6)138/AE/JPR/2017/1484 dated 29.11.2017 (hereinafter referred to as the impugned order ). The detail is as under:- S. No Name of the appellant Provisional Release order No. Order (1) (2) (3) (4) 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... astic Printed Laminated Rolls Plastic Printed Pouches. 2.2 A search operation was conducted on 10.11.2017 by the officers of Jaipur Zonal Unit of the Directorate General of GST Intelligence (DGGI), Jaipur at the factory premises of the appellant, Plot No. 134, (Hanuman Bhawan), Govind Nagar (West), Opp Government Dispensary, Jorawar Singh Gate, Amer Road, Jaipur and residence of Shri Jinten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tral Goods and Service Tax Central Excise, Jaipur, the appellant has filed the appeal inter-alia on the following grounds which may be summarized as under: 3.1 The amount of Bank Guarantee was determined as equivalent to tax and penalty equal to tax is contrary to provision of Section 74(5) and Section 74(8) of CGST Act; 2017 3 2 While passing the impugned order the releasing authority was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed for provisional release. The various courts order submitted by the appellant is not squarely covered in the instant matter. Hence I do not find any interference in the impugned order. 6, The Provisional Release Order passed by the Releasing Authority is as per law; as the order has been rightly passed by the Releasing Authority and is in accordance with the provisions of sub-section(6) o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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