9911796707
TMI Blog2018 (9) TMI 1508X X X X Extracts X X X X X X X X Extracts X X X X ..... been assigned two numbers 199 and 202. The Order-In-Original assigned No. 199/ADC/ST/LKO/2015-16 dated 29.03.2016 was marked to the department and Order-In-Original assigned No.202 was addressed to the appellant and because of such clerical mistake the whole confusion has arisen - Since the matter arising out of said show cause notice dated 20.10.2014 has reached finality through Order-In-Appeal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls in the said show cause notice. The said show cause notice was adjudicated through Order-In-Original No.202/ADC/ST/LKO/2015-16 dated 29.03.2016 wherein the Original Authority confirmed the demand of ₹ 7,25,041/- and appropriated amount of ₹ 7,08,969/-. Further, a penalty of ₹ 74,801/- was imposed on appellant under Section 78 of Finance Act, 1994. Further, few more penalties we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /ST/LKO/2015-16 dated 29.03.2016. Through said Order-In-Appeal dated 30.11.2017, the appeal filed by Revenue against said Order-In-Original No. 199/ADC/ST/LKO/2015-16 dated 29.03.2016 was allowed and penalty of ₹ 7,08,969/- was imposed upon the appellant under Section 78 of the Finance Act, 1994. The said counsel contested that Order-In-Original No.199/ADC/ST/LKO/2015-16 dated 29.03.2016 was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt and because of such clerical mistake the whole confusion has arisen. I, therefore, hold that since the matter arising out of said show cause notice dated 20.10.2014 has reached finality through Order-In-Appeal dated 31.07.2017, the impugned Order-In-Appeal is infructuous. I therefore, set aside the said impugned Order-In-Appeal and allow the appeal. (Pronounced Dictated in Court) - - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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