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TMI Blog2017 (2) TMI 181X X X X Extracts X X X X X X X X Extracts X X X X ..... y, which is disrespect to the judicial process - appeal dismissed as infructuous - Cus. Appeal No. 75071, 75070/15 - Order No. FO/A/75080-75081/2017 - Dated:- 18-1-2017 - Shri P. K. Choudhary, Hon ble Judicial Member Shri Arijit Chakraborty, Adv. for the Appellant Shri S. N. Mitra, Asstt.Commr. (A.R.) for the Revenue ORDER Per Shri P. K. Choudhary These two appeals have been filed by the appellants against the impugned Order-in-Appeal Nos.897-899/Pat/Cus/Appeal/2014 dated 20.10.2014 passed by Commr. of Central Excise, Customs S.Tax, Patna. 2. The ld.Advocate, Shri Arijit Chakraborty, appearing for the appellant, Shri Jauhar Khan, made the Bench go through the Order-in-Original to Paragraph 6 at page 19 and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the said order passed in the LPA whichever is earlier. (v) In view of the order dated 02.07.2013 of the Hon ble Court, the Senior Standing Counsel for the department opined vide letter dated 26.09.2013 that the department ought to proceed with the adjudication proceedings. It is ordered that this order will be given effect to only after the outcome of L.P.A. No.684 of 2012 and final disposal of all the other petitions pending before the Hon ble High Court. The ld.Advocate further submitted that the Commissioner of Customs (Prev.), Patna, reviewed the Order-in-Original and an appeal was filed by the Department before the ld.Commissioner (Appeals), Patna. The ld.Commr. (Appeals) did not issue any notices of hearing to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ra is un-necessary and there is no need for it in the adjudication order. Also heard Shri Vimal Kr. Agarwal and Shatrudhan Prasad who preferred appeal against imposition of penalty upon them. I find that the case has been established as smuggling and their active involvements have been found so, I do not intend to modify the order in respect to their claims. The ld.Advocate for the appellants strongly challenged the impugned order passed by the ld.Commissioner (Appeals), wherein she has deleted the last paragraph of the Order-in-Original, which was very aptly mentioned by the adjudicating authority by passing the order, since the matter is pending before the Hon ble High Court of Patna, he vehemently argued that the impugned order need ..... X X X X Extracts X X X X X X X X Extracts X X X X
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