2019 (10) TMI 851

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....r short 1962 Act) seeking quashing of order dated 15.1.2013 (Annexure P-5) whereby Tribunal has allowed appeals of the Respondent-department. 2. The Appellant is a manufacturer exporter of textile products. The Appellant during July' 1997 to May' 1998 obtained seven advance licences from the office of Director General of Foreign Trade, Amritsar. The Appellant against said licences imported acrylic fibre and as per terms and conditions of licence, the Appellant was required to export blankets using imported acrylic fibre. 3. All the three appeals are arising from common order dated 15.1.2013 passed by Customs Excise and Service Tax Appellate Tribunal, New Delhi. Facts and issues involved are common, thus facts are borrowed from appeal No....

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....ned order dated 15.01.2013 without noticing its earlier order dated 1.4.2005 adjudicating same issue and between the same parties allowed appeal of the Department. Tribunal even did not notice the contention of the Appellant that shipping bill in question has not been used to discharge liability arising from advance licence in question. 6. The Appellant has filed present appeal before this Court raising following questions of law: (i) Whether the impugned order is perverse and contrary to the facts and record? (ii) Whether fine imposed upon the Appellant is justified when no appeal with respect to fine was pending before the Learned Tribunal? (iii) Whether demand of duty and penalty is sustainable when DGFT has already issued red....