2015 (6) TMI 949

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....J.   For the Appellant : Shri Jamman Singh, Adv. For the Respondent : Shri Chatru Singh, Assistant Commissioner (AR) ORDER Per: P S Pruthi: This stay application has been filed against impugned Order-in-Appeal dt. 7.1.2014 passed by the Commissioner (Appeals) in which he dismissed the appeal for non-compliance of the requirement of Section 129E of the Customs Act for failure to deposit ....

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....- and penalty of Rs. 9,33,364/-. 2. Heard both sides and considered the submissions. 3. We find in this case the Customs have reopened the matter on a different issue of valuation after the Settlement Commission had passed its final order. In terms of Section 127J every order of the Settlement Commission is conclusive and no matter covered by such order shall be reopened in any proceedings under....