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TMI Blog2017 (12) TMI 381X X X X Extracts X X X X X X X X Extracts X X X X ..... unity to the assessee of being heard - appeal allowed by way of remand. - Ex.Appeal Nos.21,22,23,30, 28,29 & 31/08 - ORDER NO.F/O/78103-78109/2017 - Dated:- 29-11-2017 - Satish Chandra, President And Shri V. Padmanabhan, Technical Member Dr.Samir Chakraborty, Sr.Advocate and Shri Abhijit Biswas, Adv. for the Appellant Shri S. Guha, Asstt. Commr. (D.R.) for the Department ORDER Per Justice (Dr.) Satish Chandra : All the appeals have been filed against common Order-in-Original No. 63/Commr./Bol/07 dt.25.09.2007 passed by Commr. of Central Excise, Bolpur. 2. Heard Dr. Samir Chakraborty, ld. Sr. Advocate, for the appellants and Shri S. Guha, ld. A.R. for the Revenue. 3. During the course of arguments, both the par ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t after the declaration of law by the Hon ble Supreme Court (Supra), the provisions of section 28 of the Customs Act, 1962 were amended with effect from 08.04.2011 vide Finance Act, 2011. 6. It is also noticed that in order to overcome the situation created by the judgment of Hon ble Supreme Court in the case of Sayed Ali (supra), Notification No. 44/2011-Cus (NT), dated July 6, 2011 was issued by the CBEC, assigning the functions of the proper officer to various officers (including Additional Director General, DRI) mentioned in the notification, for the purposes of Section 28 of the Act. Thus, w.e.f. July 6, 2011, the Additional Director General, DRI was prospectively appointed as proper officer for the purpose of Section 28 of the Cu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... who on 07/10/2016 granted the stay of operation of the judgment passed by the High Court of Delhi. Thus the issue is sub-judice before the Hon ble Supreme Court [2016-TIOL-173-SC-CUS / 2016 (339) ELT A 49 (SC)]. 11. It may be mentioned that recently, the Hon ble High Court of Delhi in the case of BSNL Vs. UOI vide writ petition no. C/4438/2017 and CM No. 19387/2017 has dealt with the identical issue where the notice was also issued by DRI. The Hon ble High Court of Delhi has considered the judgment in the case of Mangali Impex Ltd. Vs. UOI which is stayed by the Hon ble Supreme Court reported as 2016 (339) E.L.T. A 49 (SC). Finally the Hon ble High Court has granted liberty to the petitioner by observing that petitioner is permitted t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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