TMI Blog2021 (3) TMI 103X X X X Extracts X X X X X X X X Extracts X X X X ..... d to receive any report on the issue - HELD THAT:- This Tribunal in similar circumstances, vide Interim Order No.I/127-131/2019 dated 30th July 2019 in appeal Diary No. 870602019 held that Since the order has been set aside by the learned Commissioner (Appeals) for fresh adjudication by the lower authority, therefore, no duty nor any penalty as on date is crystallised against the appellants. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 2. These appeals are placed to examine its maintainability. These appeals have been listed earlier on 18/10/2019 and both sides were directed to place on record any circular issued by the Board on the subject. The matter was again listed on 17/12/2019. In the said hearing Learned Authorised Representative for Revenue requested further time to make a reference to the Board for ascertaining p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r fresh adjudication by the lower authority, therefore, no duty nor any penalty as on date is crystallised against the appellants. Therefore, the pre-deposit, cannot be insisted in accordance with Section 129E of the Customs Act, 1962. Consequently, the defect memo is discharged and the appeals are maintainable, which will be heard in due course. 4. No contrary judgment nor any contrary pract ..... X X X X Extracts X X X X X X X X Extracts X X X X
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