9911796707
TMI Blog2011 (4) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... were never at large before us - Tribunal further remanding the proceedings before the adjudicating authority reopening the entire issue needs to be set aside - Tribunal is requested to dispose of the same bearing in mind the observations of the High Court in Tax Appeal No. 820 of 2005 order dated 18-2-2009 X X X X Extracts X X X X X X X X Extracts X X X X ..... submissions made, issue notice for final disposal, returnable on 7th April 2011." 2. Having heard learned Counsel for the parties, we noticed that undisputedly the Tribunal's previous order disposing of Appeal No. 3252 of 2000 was carried in appeal before the High Court by the Revenue in Tax Appeal No. 820 of 2005. The High Court by an order dated 18-2-2009 disposed of the appeal in followi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efore the adjudicating authority making following observations: "5. We have considered the submissions. We agree with learned advocate that matter has to be considered afresh as per the direction of the Hon'ble High Court. It is settled law that the officers of the department when acting as adjudicating authorities are required to follow judicial discipline and therefore we find that Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the fact that two show cause notices have been issued, liability of penalty under Section 11AC of Central Excise Act, 1944 and interest under Section 11AB of Central Excise Act, 1944 in respect of duty demand relating to the period prior to 21-9-96 and after working out the liability of duty, consider quantum of penalty under Rule 209A on Shri Narendra Buth. We make it clear that the Original ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly on the Revenue's appeal on the issue of reduced penalty that the High Court remanded the proceedings for fresh consideration before the Tribunal. 5. In that view of the matter, we find that the order of the Tribunal further remanding the proceedings before the adjudicating authority reopening the entire issue needs to be set aside. Ordered accordingly. Resultantly, Appeal No. 3252 of 2000 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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