2014 (9) TMI 865

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....r., Aditya Kr. and Pravesh Bahuguna, Advocates, for the Appellant. Ms. S. Bector, DR, for the Respondent. ORDER These appeals are preferred against the adjudication order dated 31-3-2013 passed by the Commissioner (Appeals), Customs & Central Excise, Noida. The order confirmed Excise duty demand of Rs. 1,72,61,524/- besides an equivalent amount of penalty; imposed a redemption fine of Rs.....

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....order dated 30th March, 2009 was passed assessing duty demand on Garg Industries and penalties on others including persons who were not afforded the due process of notice and opportunity, to participate in the proceedings. 3. The other appellants (A-2 to A-7), aggrieved by the adjudication order dated 30th March, 2009 preferred a writ petition before the Allahabad High Court, which was rej....

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....and three other individuals were disposed of as infructuous on noticing that the Order-in-Original dated 30-3-2009 is being withdrawn, as recorded in the order of the Supreme Court dated 19-8-2011. On 16-9-2011, the other parties were issued notices with a view to continue the proceedings, after withdrawal of the adjudication order dated 30-3-2009. The proceedings eventually culminated in the impu....

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....s own order, either. It is also not clear from the record as to which authority withdrew the order dated 30-3-2009 and in exercise of what power. We are also unable at this stage, to conclude that the order of withdrawal of the earlier adjudication order is non est, since the factum of such withdrawal is incorporated in the Supreme Court's order dated 19-8-2011. 7. On the aforesaid analysi....