2002 (11) TMI 593

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.... [Order]. -  Examined the records and heard the learned DR. There is no representation for the respondent in spite of notice. 2. Shri Sita Saran Sharma, the respondent herein, and his sister Smt. Shashibai Paliwal are legal heirs of their father late Shri Ram Lal Sharma. Certain quantities of gold ornaments had been seized from Shri Ram Lal Sharma  and confiscated under Secti....

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....heir shares of the amount of redemption of fine of Rs. 50,000/- under a succession certificate issued by the competent Court in 1994. The refund claims were rejected by the Assistant Commissioner on the ground that the original TR-6 challan evidencing payment of the redemption fine was not produced. Against the decision of the Assistant Commissioner, Dr. S.S. Sharma preferred appeal to the Commiss....

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.... (Appeals) to set aside the order-in-original in its entirety.  The learned DR reiterates the grounds of appeal and particularly stresses the second ground. 4. The original payment of redemption fine by late Shri Ramlal Sharma is not at all in dispute. That the legal heirs of Shri R.L. Sharma were entitled to refund of that amount on the strength of the order of unconditional release ....

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.... Commissioner (Appeals). Smt. Sashibai Paliwal did not prefer any appeal against the order of the Assistant Commissioner. The Commissioner (Appeals), nonetheless, set aside the order of the Assistant Commissioner in its entirety, directing refund of the amounts of Rs. 37,500/- and Rs.12,500/- to the claimants. As rightly submitted by the learned DR, it was not open to the lower appellate authority....