2005 (10) TMI 168

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....Member (J)   [Order per : Chittaranjan Satapathy, Member (T)]. - Heard both sides. It is not understood why such a large number of appeals filed by the Department have been kept pending by the Registry while the appeals against the same impugned orders have been listed and heard earlier on 13-3-2003 by another Bench and an Order has been passed on 22-5-2003 dismissing the appeals filed ....

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.... and perusal of case records, we find that a large number of consignments have been adjudicated by the adjudicating Commissioner, without directing mutilation of the clothing and garments imported as rags and after imposing only 25% redemption fine and 5% penalty. It is the main grievance of the department that the margin of profit in these cases were as high as 500% after taking the market price ....

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....inst the impugned adjudication orders together. This would have obviated the Tribunal passing an order only on the appeals filed by the respondents and recording an observation that there are no appeals by the department. At the time of hearing, the department should have also pointed out the fact that the departmental appeals were indeed filed and the same were pending, which does not seem to hav....