2006 (3) TMI 579

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....o, Member (J)]. - After examining the records and hearing ld. SDR for the appellant (department), we are of the view that the appeal itself should be finally disposed of at this stage. Accordingly, after dismissing the stay application, we proceed to deal with the appeal. 2. There is no representation for the respondents despite notice, nor any request of theirs for adjournment. In the nat....

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....iscussion as above, the findings thereof and the facts of the case and duly following the case laws cited supra, the order of the Lower Authority rejecting drawback and imposing penalty on the appellants is not maintainable in law and therefore liable to be set aside. Accordingly the appeal is allowed by setting aside the Lower Authority's order." 4. As rightly pointed out by the appellants....