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TMI Blog2015 (10) TMI 2327X X X X Extracts X X X X X X X X Extracts X X X X ..... & Co [….] and Tata Chemicals Ltd. Vs. Commissioner of Customs (Preventive), Jamnagar [2015 (5) TMI 557 - SUPREME COURT] followed. Proceeding pending before Tribunal shall have its independent effect – Court does not agree that present matter is out of its jurisdiction – Decided partially in favour of Appellant. - C/41546/2014 - Final Order No. 41217 / 2015 - Dated:- 18-9-2015 - Shri D.N. Panda, Judicial Member and Shri R. Periasami, Technical Member, JJ. For the Petitioner : Shri Harii Radhakrishnan, Advocate For the Respondent : Shri B. Balamurugan, AC (AR) ORDER Per D.N. Panda Learned counsel raises a preliminary point that when the Tribunal vide its order dated 7.10.2013 specifically directed in para 5 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it so, he relied on the decision of the Hon ble Supreme Court in the case of Tata Chemicals Ltd. Vs. Commissioner of Customs (Preventive), Jamnagar - 2015 (320) ELT 45 (SC) and reiterates that where an authority is entrusted with certain duty failure to carry out that direction of the law makes their order fatal. He relies on para 17 which is reproduced as under:- 17. Clearly the samples drawn by the Inspector in the present case, have been drawn contrary to the express provisions of IS 436. On this count also, the samples being drawn not in accordance with law, test reports based on the same cannot be looked at. The Tribunal s judgment has proceeded on the basis that even though the samples were drawn contrary to law, the appella ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the authorities below to whom direction was made failed to carry out that, Tribunal shall not further give direction which is beyond jurisdiction since there is no date of offence report coming out from record to revive the proceeding. Therefore, failure to comply with Regulation 22 of the CHALR, following the judgment of the Hon ble Madras High Court as above and also the judgment of the Hon ble Supreme Court, the appeal is allowed to the limited extent against revocation of the licence. 4. Learned counsel brought out that the matter is settled by Settlement Commission. We have gone through the Settlement Commission s order. It categorically states that the proceeding pending before Tribunal shall have its independent effect. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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