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TMI Blog2000 (3) TMI 417X X X X Extracts X X X X X X X X Extracts X X X X ..... vocate, for the Respondent. [Order per : G.R. Sharma, Member (T)]. These are 5 appeals filed by the Revenue. One appeal is filed against Shri Ajay Kumar Jain and another appeal has been filed against Shri Hargobind Singh. On careful consideration of the submissions made by Shri R.D Negi, learned Senior Departmental Representative and Shri Jagjeet Singh, learned Advocate for Shri Ajay Kum ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n de novo consideration of the case against Shri Hargobind Singh is set aside. 3. Now there remain only 3 appeals, one appeal is against Shri Kuldeep Singh. On him, the penalty was reduced from Rs. 3 lakhs to Rs. 2 lakhs. The 2nd appeal is against Shri Balwinder Singh. On him, the penalty was reduced from Rs 1 lakh to Rs. 50,000/- and the 3rd appeal is against Shri Gursharan Singh Sodhi. On him, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... prays that the order of the learned Commissioner reducing the penalty may be set aside and the 3 appeals of Revenue may be allowed. 5. Shri Harbans Singh, learned Advocate appearing for Shri Kuldeep Singh submits that it was a case of de novo adjudication after setting aside the earlier order. He submits that since the earlier order was set aside there was no order, and, therefore, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d appeals before the Tribunal. The Tribunal had remanded these appeals for de novo adjudication after setting aside the order against which these appeals were filed. Since the order in question was set aside, we agree with the contention of the learned Counsel for the appellants that that order did no longer exist and in the fresh order the learned Commissioner would have been then right even to d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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