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TMI Blog2022 (4) TMI 1157X X X X Extracts X X X X X X X X Extracts X X X X ..... ated under Sections 122 and 125 of the Finance Act, 2019 - HELD THAT:- At this juncture, the writ petition has been rendered infructuous, as, according to Mr. Bhushan, the petitioner has succeeded in its appeal preferred before the Tribunal - In case the revenue were to carry the matter further, and if the order passed in favour of the petitioner by the Tribunal is reversed, the petitioner will h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the petitioner to paragraph 10(i) of the Central Board of Indirect Taxes Customs' (CBIC) circular, i.e. Circular No. 1071/4/2019-CX.8 dated 27.08.2019. 1.2. In addition thereto, relief for declaration is sought, to the effect, that the Designated Committee constituted under the Scheme is not empowered to adjudicate upon the admissibility of the declaration made [in this case, by the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2.4. To be noted, the record shows that the allegation against M/s Jindal Metal and M/s Jindal Cables i.e., the co-noticees was that they had suppressed production and clearance of goods manufactured by them i.e., copper ingots and copper wire rods, by clearing them against kachaa parchis. 3. It is in these circumstances that, via the aforementioned Order-in-Original, duty and penalty was sou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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