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TMI Blog2014 (11) TMI 448X X X X Extracts X X X X X X X X Extracts X X X X ..... of the said order was also furnished for perusal. It is evident that as per the said order dated 16.2.2012 personal penalty was imposed on both the petitioners. In the said circumstances, it is evident that the very foundation of the above cases has fallen to ground as the orders passed by the Commissioner of Customs (appeals) viz., Annexure-A3 orders are no more in existence. That apart, in the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oner for quashment of the entire proceedings in the aforementioned Calender Cases is founded on Annexure-A3 orders, (Annexure-A3 in both the cases). Annexure-A3 in Crl.M.C.No.2141/2008 is the order passed by the Commissioner of Customs (Appeals), Cochin in Appeal No.41/2008 and Annexure-A3 in Crl.M.C.No.298/2010 is the order passed by the same authority in Appeal No.C28/PC/09/07. As per the said o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oms, Excise and Service Tax Appellate Tribunal and as per order dated 20.4.2010 the Appellate Tribunal set aside the orders passed by the Commissioner of Customs (Appeals) and the appeals were allowed. As per the said order, the matters were remanded to the original adjudicatory authority to decide the issue afresh in terms of the said order dated 20.4.2010. A copy of the order was also furnished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly, they are dismissed. The learned counsel appearing for the petitioners submitted that as against the orders passed by the original adjudicatory authority in the de novo adjudicatory proceedings the petitioners have preferred appeals before the Appellate Tribunal. It is made clear that in case the petitioners filed such appeals before the Appellate Tribunal the dismissal of these crimin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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