2017 (12) TMI 1110

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....r appellants Shri Sanjeev R Nair, E.O (AR) for respondent ORDER Per: Dr. D N Panda So far as appeal Nos.C/737 to 739/2007 at serial No.8 to 10 is concerned Shri HR Shetty, learned Advocate has caused appearance. Shri Mahesh Raichandani appears for Vijaya Clearing & Forwarding Agency in appeal No.C/884/2007. Shri GB Yadav appears for KM Ganatra at serial No.12, appeal No.C/904/2007. 2. None pr....

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....(SC). 5. In view of above position, different Benches of the Tribunal including Principal Bench has remanded matters of above said jurisdiction issue to the original authority to pass appropriate order on the basis of the outcome of the Apex Court judgment. 6. Revenue although confirms above proposition, says that Hon'ble High Court of Bombay in the case of Sunil Gupta Vs. Union of India - 2014-....

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....nt of Hon'ble Bombay High Court in the case of Titanor Components Ltd. v. Commissioner of Income Tax - 2009 (238) ELT 596 (Bom.) without overreaching jurisdiction of Apex Court. By this we do not say that we are not bound by the decision of the jurisdictional High Court holding the field in the manner indicated by Revenue, but because of pendency of matter on similar issue before Apex Court, Tribu....

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....h on facts and law as well as on merit before learned adjudicating authority. That authority, recording pleading as well as evidence, shall pass a reasoned and speaking order. 10. Revenue's argument is that the present case being a case for imposition of penalty under Section 124 followed by confiscation in view of issuing show cause notice by proper officer. However, "Proper Officer" being also ....