9911796707
TMI Blog2019 (4) TMI 1564X X X X Extracts X X X X X X X X Extracts X X X X ..... rayed by the appellant/Revenue - appeal disposed off. - C/S-76789/2018 & C/CO/77608/2018 And Appeal No. C/78069/2018 - MO/76021-76022/2018 & FO/77011/2018 - Dated:- 20-11-2018 - SHRI P.K. CHOUDHARY, MEMBER (JUDICIAL) Shri A. K. Singh, 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 Order-in- Appeal, passed by the Commissioner of Customs (Port). 2. The Ld. DR appearing on behalf of the Appellant/Revenue submits that the Commissioner (Appeals) has not pointed out any deficiency in the Adjudication Order nor has ratio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arred 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 4,79,008/- 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 appeal filed by the assessee considering that the demand and interest raised against them was barred by limitation. Revenue is in appeal before the Tribunal and they have also filed this stay Application. The R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in- Appeal 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. Therefore, under the provisions of Sub-Section (@) of Section 129A, we hereby direct and authorize the Assistant/Deputy Commissioner of Customs, Export Group, Air Cargo Complex, NSCBI Airport, Kolkata-700052 to file appeal before the Hon ble CESTAT, EZB against the Order-in-Appeal No. KOL/CUS(A/P)/AA/908/2018 dated 08.05.2018 passed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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