2025 (2) TMI 249

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.... For the Respondents: Adv. Jitendra Mishra with Adv. Sangeeta Yadav and Adv. Rupesh Dubey,. P.C. 1. The Petitioners have challenged four orders passed by the 5th Respondent (Additional Commissioner [Appeals]-II) CGST & Central Excise, Mumbai dated 18th March, 2024 (Exhibit J1), 29th February, 2024 (Exhibit J2), 29th February, 2024 (Exhibit J3) and 1st March 2024 (Exhibit J4). The Petitioners ....

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....), 14th October 2022 (Exhibit N) and 5 orders all dated 8th March 2023 (Exhibit P1-P5) all of which have become final. These final orders of the Joint Commissioner (Appeals-II) and the favourable orders of the adjudicating authority squarely covers all the 3 issues involved in the impugned orders, namely: (i) that there was no co-relation of the invoices and the amount of foreign currency receiv....

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....ould not permit them to do so. 5. After hearing the parties, we direct that the orders of the 5th Respondent referred to in paragraph 1 above, are hereby set aside and the 5th Respondent is directed to pass appropriate orders in accordance with law following the principle of judicial discipline, within a period of 2 months from the date of receipt of this order and after following the principles ....