2005 (11) TMI 92

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....Commissioner, Customs & Central Excise, Meerut-II and the Customs, Excise & Service Tax Appellate Tribunal, New Delhi respectively. 2.By the order dated 5th October, 2000 the Commissioner, Customs & Central Excise, Meerut-II not only confiscated certain goods but also imposed penalty to the extent of Rs. 5 crores under Section 114 read with Section 113 of the Customs Act. An appeal was filed alon....

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....to pass appropriate orders in accordance with law uninfluenced by the observations made in the judgment. The petitioner then filed an application before the Appellate Tribunal. This application has been rejected by the Appellate Tribunal by means of the order dated 12th September, 2005. We have heard learned counsel for the petitioner and the Assistant Solicitor General of India for the respondent....

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.... quashing the order dated 25th June, 2001. 4.Learned counsel for the petitioner then submitted that the order dated 12th September, 2005 is a cryptic order which does not take into consideration the various contentions raised by the petitioner in the application filed before the Tribunal pursuant to the directions issued by this Court in its judgment and order dated 14th October, 2004. In support....

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....red the submissions advanced the learned counsel for the parties and have perused the materials available on record. 6.We find considerable force in the contention advanced by the learned counsel for the petitioner. The Appellate Tribunal by its order dated 12th September, 2005, in a cryptic manner without even considering the various contentions raised by the petitioner in the application, has r....