2025 (2) TMI 249

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..... tendra Mishra with Adv. Sangeeta Yadav and Adv. Rupesh Dubey,. P.C. 1. The Petitioners have challenged four orders passed by the 5th Respondent (Additional Commissioner [Appeals]-II) CGST & Central Excise, Mumbai dated 18th March, 2024 (Exhibit J1), 29th February, 2024 (Exhibit J2), 29th February, 2024 (Exhibit J3) and 1st March 2024 (Exhibit J4). The Petitioners have also made the Goods and S .....

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..... N) and 5 orders all dated 8th March 2023 (Exhibit P1-P5) all of which have become final. These final orders of the Joint Commissioner (Appeals-II) and the favourable orders of the adjudicating authority squarely covers all the 3 issues involved in the impugned orders, namely: (i) that there was no co-relation of the invoices and the amount of foreign currency received, i.e., no e-BRC had been fi .....

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..... 5. After hearing the parties, we direct that the orders of the 5th Respondent referred to in paragraph 1 above, are hereby set aside and the 5th Respondent is directed to pass appropriate orders in accordance with law following the principle of judicial discipline, within a period of 2 months from the date of receipt of this order and after following the principles of natural justice. 6. If the .....

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