2017 (2) TMI 1392

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..... 'ble Mr. V. Padmanabhan, Member (Technical) Shri B.L. Narsimhan, Advocate for the Appellants Shri Yogesh Agarwal, DR for the respondent JUDGEMENT Per Mr. M.V. Ravindran These appeals are directed against OIO No. 09-12/COMMR/CEX/ADJ/ JBP/2012 dated 12.03.2012. Since all these appeals are directed against the very same Order-in-Original, they are being disposed of by common order. 2. Heard bot .....

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..... bench in final order No. 52503-52504/2016 dated 04.07.2016, wherein the bench remanded the matter back to the adjudicating authority for reconsideration of the issue. The said order has categorically stated that no penalty warrant in this case. The findings of the Tribunal in identical issue of the very same appellant are in Para 4 and 5, which are reproduced:- "4. We do find force in the appel .....

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