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TMI Blog2019 (4) TMI 1184X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 10 lakhs. There is no reasons for staying of the impugned order as prayed by the appellant/Revenue - the Stay Petition being devoid of merits is rejected - The appeal filed by the Appellant/Revenue is well covered under the National Litigation Policy and the same is accordingly dismissed. - C/SP-76880/2018 & C/CO/77584/2018 And Appeal No. C/78162/2018 - ORDER NO. MO/76019-76020/2018 & FO/77010/2018 - Dated:- 20-11-2018 - SHRI P.K.CHOUDHARY, MEMBER (JUDICIAL) Shri S. Guha, AC (AR) for the Revenue B. N. Pal, Advocate for the Respondent (s) ORDER The present Stay Application has been filed by the Department for staying of the operation of the impugned Orderin-Appeal, p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he Ld. Commissioner (Appeals) vide the impugned order allowed their appeal by setting aside the order passed by the Lower Adjudicating Authority. Since the entire demand and interest raised against the assesse was barred by limitation, he prayed for upholding the impugned order and rejecting the appeal filed by the Revenue. He also submitted that there is no occasion for staying of the impugned order. 4. Heard both sides and perused the appeal records. 5. I find that the Adjudicating Authority confirmed the demand of 1,60,705/- and ordered for recovery of the same under section 28(4) of the Customs Act, 1962 along with interest. 5. The Ld. Commissioner (Appeals) vide the impugned Order allowed the app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; c. Classification and refund issues which are of legal and/or of recurrent nature. It is amply clear from the discussion supra that the subject Order-inAppeal No. KOL/CUS(A/P)/AA/908/2018 dated 08.05.2018 has been passed in complete disregard of the provisions of the Customs Act, 1962. Therefore, the question of the monetary limit in the present case is immaterial as the subject order-in-appeal is an adverse order falling under the clause (a) supra. Moreover, the issue has larger consequences on large number of similar such cases. In view of the foregoing, in exercise of the powers conferred under Section 129A(s) of the Customs Act, 1962, the Committee of Commissioners, directed and authorized the De ..... X X X X Extracts X X X X X X X X Extracts X X X X
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