2015 (10) TMI 269

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....ted:- 22-4-2015<br>C/00211 to 00213/2008, C/00281 to 00287/2008 - -<br>Customs<br>D N Panda, Member (J) And R Periasami, Member (T),JJ. For the Appellant : Mr M Karthikeyan & Mr S Venkatachalam, Advs. For the Respondent : Ms Indira Sisupal, AC (AR) ORDER Per : D. N. Panda Learned counsel preliminarily submits that there were 13 Advance licences of the following description issued to....

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....e to the dispute twice. At the first instance, allegation of violation of condition of above said 13 Advance licences was made by Revenue and that was adjudicated by order dated 20.04.2005. Appellant came before Tribunal against such adjudication. But failed to comply to the pre-deposit direction issued by Tribunal by Order No.19 to 28/2009, dated 13.01.2009. Against such order, appellant went to ....

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....005 . Therefore, there should not be repetitive litigation by the second proceeding which is subject matter of present appeal. The appellant although contended such fact before the authority below it was not given due regard. Accordingly, present adjudication may be set aside and appeal allowed. 4. Revenue supports adjudication. 5. Heard both sides and perused the records. 6. The prelimin....