TaxTMI 
TaxTMI 
2023 (7) TMI 721
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....ized Representative PER: ANIL G. SHAKKARWAR Present appeal is directed against Order-in-Original dated 22.01.2021 which was passed by the original authority after the matter was remanded by this Tribunal through Final Order dated 04.07.2005. 2. Brief facts of the case are that the appellant imported rough marble slabs and filed Bills of Entry on 13.04.2000. The value declared by the appellant ....
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....0.05.2002 remanded the matter for fresh adjudication. Subsequently Order-in-Original dated 21.10.2004 was passed wherein redemption fine of Rs. 1,91,000/- was imposed and penalty of Rs. 3,10,000/- was imposed. Against the said order dated 21.10.2004, appellant preferred appeal before this Tribunal. This Tribunal disposed off the said appeal along with other similar appeals through Final Order date....
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....2004 remanding the matter to the original authority. The original authority through order dated 21.10.2004 has imposed redemption fine of Rs. 1,91,000/- and penalty of Rs. 3,10,000/-. Even after remand, the order continued to be the same and the original authority has not specified as to why the order remains the same, if they have carried out the direction of this Tribunal passed in the order dat....
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....aken into consideration the same. I also find that appellant had made written submissions before the original authority which are recorded in para 9 of the impugned order. As stated in the impugned order, the appellant had submitted before the original authority that fine cannot be more than Rs. 1,91,000/- and penalty may be restricted to 5% of the assessable value. Taking the facts and circumstan....