2017 (5) TMI 1135

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....an, Technical Member Present Shri S. Sunil, Advocate for the appellant Present Shri B.K. Singh, Special Counsel and Shri Dharam Singh, DR for the respondent ORDER Per Justice (Dr.) Satish Chandra: The present appeal is filed against the Order-in-Original No. 34/D-I/2009 dated 10.12.2009. The disputed period is 2001-08. 2. The brief facts of the case are that during the period of consideratio....

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....r the show cause notice, the original adjudicating authority has passed the order in original on 21.05.2008 which was assailed before the Tribunal. The Tribunal vide its order dated 26.08.2008 reported in 2008 (230) ELT 599 (Tri-Del) remanded the matter back to the original authority for de-novo adjudication with two directions as follows: "1. The de novo adjudication proceedings shall be done in....

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....the allegations of mis-declaration of value and description of the goods are upheld by the Commissioner, a copy of adjudication order shall be sent to the Development Commissioner for calculation of the cumulative NFE and his directions for debonding. The issue of cancellation of the private bonded warehouse license in respect of the seized goods and imposition of equal penalty under section 114A ....

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....Development Commissioner for calculation of the cumulative NFE and his direction for de-bonding, was to be complied with after adjudication of the valuation issue. 7. During the course of argument, both the parties have agreed that the second condition has not been complied with in the impugned order. 8. When it is so, then we approve the impugned order regarding the discussion on the valuation ....