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TMI Blog2018 (2) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... udicating authority but the said final order has been set aside by this Tribunal. Therefore, the relief sought in the initial appeal filed by the appellant survives. The appeal is restored to its original number by allowing the application for restoration of appeal. - Application No. C/ROA/60244/2017-SM in Appeal No. C/60167/2017 - Misc. Order No. MO/60416/2017-SM(BR) - Dated:- 11-7-2017 - Shri Ashok Jindal, Member (J) Shri Saurabh Kapoor, Advocate, for the Appellant. Shri Vijay Gupta, AR, for the Respondent. ORDER The applicant has filed application for restoration of appeal on the ground that, initially the applicant filed appeal before this Tribunal against the provisional release of the goods. During the pendenc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aceuticals Limited v. CCE, Meerut - 2012 (286) E.L.T. 230 (Tri.-Del.). 3. Heard the parties and considered the submissions. In this case, initially the applicant filed appeal against the order of provisional release of the goods. During the pendency of the said appeal, the final adjudication order was passed, therefore, in the changed situation, the applicant withdrew the appeal. But when the final adjudication order has been set aside by this Tribunal, there is no final order against the goods in question at present. In that circumstance, the relief sought by the applicant in the initial appeal filed by the applicant against the order of provisional release is required to be revived otherwise the applicant shall remain remedy less. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assed by the Commissioner can be said to have been wiped out for all purposes by the Section 11C Notification issued by the Central Govt. Right now, the anxiety of the appellants is about the penalty imposed on them. The above question requires to be addressed by the Bench, the same having already been raised by both sides in the present application. The Notification entitles the appellants to escape duty liability. Whether it will entitle them to escape penal liability is one question which needs to be considered. The broader issue is whether the Notification wipes out the entire liability cast on the appellants by the Commissioner in the impugned order. 5. In view of the above, we allow Application No. 14/2008 after recalling Final Ord ..... X X X X Extracts X X X X X X X X Extracts X X X X
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