2021 (12) TMI 1118

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....nd THE HON'BLE JUSTICE HIRANMAY BHATTACHARYYA Ms. S. Gupta, Advocate ...for the appellant Mr. A. Chakraborty, Advocate , Mr. N. Chowdhury, Advocate, Mr. Prabir Bera, Advocate ... for the respondent ORDER RE : IA NO:GA/1/2020 (OLD NO. GA/138/2020) The Court : We have heard the learned standing counsel for the appellant and the learned counsel for the respondent/assessee. There....

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....is appeal filed by the Revenue under section 130 of the Customs Act, 1962 [the Act] is directed against the order passed by the Tribunal whereby the Tribunal allowed the appeal and set aside the order passed by the adjudicating authority and remanded the matter back to the file of the Assessing Officer. The Revenue has raised the following substantial question of law for consideration : 1....

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....the decision of the Hon'ble Supreme Court. Identical impugned order was tested for its correctness by the Hon'ble Division Bench of this court in Commissioner of Customs [Port], Kolkata vs. M/s. Haldia Petrochemicals Ltd. by judgement dated 24th June, 2019. The appeal filed by the Revenue was allowed and, consequently, the appeal filed by the respondent before the Tribunal was restored to ....

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....judicating authority at this stage, they submit, would cause prejudice and harassment to the appellants and respondents. The submission is that the contentions of the appellants should be decided on merits by CESTAT including imposition of penalty and right of the DRI to issue show cause notice. The appellants accept that the adjudication would be uninfluenced by the judgement in the case of Mangl....