2018 (7) TMI 1

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....e in Final Order No. A/53294-53330/2014-EX[DB] dated 27/08/2014 and their appeal is appropriated to be disposed by this Tribunal along with other appeals. The learned Counsel for the appellant points out that from the final order, it is evident that in the batch of appeals, there is difference of opinion. The Member (Judicial) in order - operative part have observed as follows:- "34. In view of the above foregoing discussions, we confirm the demand in respect of supari received from Mahesh & Co. and remand the matter back to the Commissioner for re-quantification of the duty demand and after allowing the wastage in accordance with law and to re-decide the quantum of penalties, as also in respect of 306 bags and the demand raised against HS....

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....th setting aside of penalty or is required to be confirmed as held by Member (Technical) along with penalty. (iv) Whether the penalty on Shri Mahesh Singh, Proprietor of HSGPL is required to be re-adjudicated as held by Member(Judicial) or penalty of Rs. 8.5 Crores is required to be imposed on him as held by Member (Technical). (v) Whether penalty of Rs. 2.5 Crore on Shri Mahesh Singh, Proprietor of Mahesh & Co. is required to be re-adjudicated in remand as held by Member (Technical) Show Cause Notice dated 11.12.2002 Whether the matter in respect of the Show Cause Notice is required to be remanded to Commissioner as held by Member (Judicial) or proceedings initiated under this Show Cause Notice are to be dropped as held by Member (T....

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....passed the following operative order:- 1. The demand of duty of Rs. 19,51,22,505/- (Rupees Nineteen Corers Fifty One Lakh twenty Two Thousand & Five Hundred Five Only) is confirmed against M/s Harsingar Gutkha Pvt. Ltd. along with imposition of penalty of identical amount. 2. The demand of duty of Rs. 18,10,84,268/- (Rupees Eighteen Cores Ten Lakh Eighty Four Thousand Two Hundred & Sixty eight Only) stand set aside. 3. Demand of Rs. 63,97,85,850/- (Rupees Sixty Three Cores Ninety Seven Lakh Eighty Five thousand & Eight Hundred Five Only) confirmed against M/s. Harsingar Gutkha Pvt. Ltd. is set aside along with setting aside of penalty on the said count. 4. The demand of duty of Rs. 2,11,56,742/- (Rupees Two Crores Eleven Lakh Fifty ....