1999 (2) TMI 290

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....ts. [Order ]. -  These appeals are against the Order-in-Appeal No. 4-13/97, dated 27-5-1998 passed by the Commissioner (Appeals), wherein the redemption fine of 125% adjudged by the original authority for import of Cassia has been upheld on the ground that in the appellants' case there was no heavy demurrage involved and the Tribunal in the numerous decisions cited in the Order-in-Appea....

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....ssioner (Appeals) has reduced the redemption fine to 75%, in view of the plethora of precedent decisions of the Tribunal cited before him. The learned Advocate submits that in these subsequent decisions, the learned Commissioner (Appeals) has chosen to apply the ratio of the decisions of the Tribunal in this regard. It is clear from the facts on record that the question of heavy demurrage was not ....

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....t case should also be reduced to 75%. In this respect, he cites the decisions of the Tribunal in the case of Remsons Industries Ltd. as reported in 1998 (104) E.L.T. 104 wherein it is held that a quasi-judicial authority is bound to look into the precedent which is cited before it and that non-following of such judgments amounts to indiscipline. He also cites the decision in the case of Union of I....

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....s been a consistent adjudication by the Tribunal on fixing redemption fine at 75% of the CIF value for the product Cassia, when it was illegally imported and was liable to confiscation : S. No. Name of the case  Final Order No. Date (a) Sha Jagaroop Jee 1371/96 02-09-1996 (b) Chikku International 2218/96 04-02-1996 (c) General Traders 2478/96 18....