2009 (6) TMI 737

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....e confiscated absolutely and penalty was also imposed on nine persons involved in the case vide Order-in-Original No. 15/Commr/2001 dated 9-3-2001. All the nine persons filed appeals against this order before the Tribunal and the Tribunal allowed the appeals filed by them vide Order No. A/1798-1806/WZB/C-III/Mumbai dated 30-9-2005 [2006 (202) E.L.T. 635 (T)]. The matter was taken up to the Hon'ble Supreme Court by the Revenue. The Hon'ble Supreme Court disposed of six appeals by way of remand to the Tribunal setting aside the judgments of the Hon'ble Gujarat High Court and the Tribunal vide Order dated 8-3-2007. 2. However, the Tribunal had disposed of all the nine appeals even though only six appeals had been remanded by the Hon'bl....

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....the time when the matter was taken up by the Tribunal, the order in respect of the three appellants which have been remanded by the Hon'ble Supreme Court on 2-5-2008, becomes without jurisdiction and therefore null and void. Therefore he submits that this Tribunal should hear the matter and decide the issue afresh in respect of these three appellants. He also submits that the appellants were not represented on the earlier occasions and there was no request for adjournment also and therefore submits that appeals can be dismissed for non prosecution. 5. We have considered the submissions made by the learned counsel. We find that the order of the Tribunal dated 31-3-2008 was passed in respect of all the nine appellants even though the ....