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TMI Blog2017 (9) TMI 134X X X X Extracts X X X X X X X X Extracts X X X X ..... sustained, as it suffers from self contradiction and also premature - the inquiry by the DRI relating to the smuggling of cigarettes is on the last stage of completion and therefore, it is appropriate to direct the adjudicating authority to consider all issues relating to the allegation against the appellant, after completion of inquiry by the DRI on the issue of smuggling of cigarettes - appeal allowed by way of remand. - C/10193/2016 - A/11466/2017 - Dated:- 10-7-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri P. M. Dave, Shri Aditya Tripathi, Advocates For Respondent (s): Shri A. Mishra, Authorised Representative ORDER Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice against the appellant as recorded at para 6.7 of the impugned order; including direction for imposition of penalty on the other co-noticees even though no appeal was filed by the revenue against the said co-noticees. It is his contention that the impugned order suffers from self contradiction and hence cannot be sustained. 5. As far as the proceedings against the other appellants are concerned the Hon ble Gujarat High Court, to this extent had quashed the order of the Ld. Commissioner (Appeals) vide order dated 20.01.2016. Further, he submits that after the impugned order was passed by the ld. Commissioner (Appeals), the adjudicating authority proceeded with the denovo adjudication, hence, a writ petition was filed before the Hon bl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the adjudicating authority to consider the confiscation of goods with appropriate redemption fine and imposition of penalty. This observation of the ld. Commissioner (Appeals), cannot be sustained, as it suffers from self contradiction and also premature. The Revenue has fairly conceded that the inquiry by the DRI relating to the smuggling of cigarettes is on the last stage of completion and therefore, it is appropriate to direct the adjudicating authority to consider all issues relating to the allegation against the appellant, after completion of inquiry by the DRI on the issue of smuggling of cigarettes. The ld. Advocate undertakes to take appropriate steps as far as pending petition before the Hon ble Gujarat High Court is concerned. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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