2015 (3) TMI 70

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....: Shri Alok Srivastava, Authorised Representative JUDGMENT Per :  Mr. R.K. Singh; The appellants filed this appeal against OIA No. 157/2012/CUS/ Commr.(A)/KDL dated 03.09.2012 which upheld the OIO No. KDL/ADC/Satyajit/1891/GR-2/2011 dated 28.9.2011, except to the extent that the amount of penalty was reduced from Rs. 2,50,000/-  to Rs. 1,71,247/- The appellants have contended....

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....ironment and Forest. The appellant's contention is that the subsequent Additional Commissioner could not have modified the order of the earlier Additional Commissioner as the former is not an appellate authority or a revisionary authority viz-a-viz the latter. 2. The learned AR, on the other hand contended that the order was issued after hearing the appellants when they had not taken this pl....

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....ed that the speaking order is more required by the appellants and the Revenue in any case is not aggrieved by the order of the earlier Additional Commissioner. The appellants are not agitating against the order passed by the earlier Additional Commissioner; (and they also possibly cannot because the said order was passed after the appellants waived the show cause notice, thereby, in effect, agreei....