2001 (12) TMI 161

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....ho vide his impugned order has directed as follows : "12. I accordingly set aside the adjudication Order-in-Original and remand the matter to the lower authority for de novo adjudication, keeping in mind my observations recorded herein above. While fixing the redemption fine amount and penalty amount, the Adjudicating Authority will keep in mind, inter alia, the parameters laid down in the abov....

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.... the CEGAT is only to be kept in mind by the adjudicator and it will not mean that the adjudicator is bound to follow a particular decision of the CEGAT. Under judicial discipline an adjudicator is bound by the higher Tribunal. However, if the defence and the notes in reply to the show cause notice, can satisfy an adjudicator that the facts of the case which are proposed to be followed is differen....