2019 (3) TMI 1742

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....andakumar, AC (AR), for the Respondent. ORDER This is the second round of litigation. The brief facts of the case are that M/s. Gazebo Industries Ltd., West Mumbai, filed five shipping bills, all dated 17-12-2005, for export of items declared as 100% cotton knitted T-Shirts to Moscow and Russia. On intelligence, the Dock Intelligence Unit (DIU) detained the consignments for detailed examinat....

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....mpugned goods, since the goods were permitted re-export to another buyer. However, reviewing the OIO and feeling aggrieved by the same the Revenue filed an appeal before CESTAT and the Tribunal, vide its Final Order No. 41230/2017, dated 7-6-2017, remanded the matter to the adjudicating authority for the limited purpose of arriving at the quantum of redemption fine. In de novo adjudication, the Co....

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....demand against it. Hence, no order is being passed against an imaginary demand which is not there on paper, in respect of Appeal No. C/40145/2019. 2.2 With regard to Appeal Nos. C/40146- 40149/2019, Ld. Advocate submits that these appellants Shri M.P.S. Bharara, Sh. Avinash Maheswari, Shri J.R. Sathiamoorthy and Shri N. Saravanan are aggrieved against the penalty imposed on them by the Com....

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.... the co-offenders cannot be worse off than the principal offender and therefore, the penalties imposed against them is unsustainable. The case of the Revenue is a sheer aimless shot in the air. There is no order against the first appellant/alleged main culprit, even in the second chance/round, which only indicates that the allegation could not be taken beyond the very first step of establishing th....