9911796707
TMI Blog2017 (6) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... ld that: - The appeal of the revenue was only on re-quantification of duty. No issue on non-imposition of redemption fine was raised. The Commissioner (Appeals) also not passed any order on the imposition of redemption fine - in the second round of remand by the Tribunal to the Commissioner (Appeals), it was not open for the Commissioner (Appeals) to re-open the issue which attained finality in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellant submits that in the first order dated 06/11/98 passed by the adjudicating authority, no redemption fine was imposed. The said order was appealed against by the Revenue before the Commissioner (Appeals). In the ground of Revenue s appeal, no issue was raised regarding non-imposition of redemption fine. The Commissioner in his order dated 13/09/2000 has also not considered the issue of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue which was not before him in the revenue s appeal. He submits that even before the Tribunal also the Revenue has not raised any grievance as regards the non-imposition of redemption fine. Therefore, in the second round of remand proceedings before the Commissioner (Appeals) it was not open for him to decide the issue of redemption fine. 3. Shri H.M. Dixit, learned Asst. Commissioner (AR) app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provisionally on execution of B-11 bond. I order release of the goods finally as the value of the goods and duty liability are already covered while calculating the value of clearance and its duty liability and also order release of bank guarantee already executed by M/s.Dharam Industries and M/s.Atul Industries. From the above order of the original authority, it is clear that he has not impo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the issue which attained finality in the original order. Accordingly, the Commissioner (Appeals) had erred in imposing redemption fine of ₹ 20 lakhs in the impugned order. I, therefore, set aside the imposition of redemption fine of ₹ 20 lakhs. The appeals are allowed. Revenue s appeal being amount involved is less than ₹ 10 lakhs, is rejected as per Government s litigation poli ..... X X X X Extracts X X X X X X X X Extracts X X X X
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