COMMISSIONER OF CUSTOMS, KANDLA Vs. ESSAR OIL LTD.

JUDGEMENT

(1.) THIS appeal is filed by the Revenue against Order -in -Original dated 3 -5 -2002. The Revenue is in appeal against non -imposition of penalty under Section 114A of the Customs Act, 1962.

(2.) THE learned Advocate, appearing on behalf of the respondents, at the outset submits that the respondents had filed an appeal against the very same order i.e. Order -in -Original No. ADL/COMMR./12/2002 dated 3 -5 -2002 challenging the entire imposition of penalties on them. The Tribunal vide its Order dated 27 -3 -2003, reported at 2003 (154) E.L.T. 390 set aside the Order -in -Original. The Revenue aggrieved by such order of the Tribunal went in appeal and the Honble Supreme Court in its judgment dated 7 -10 -2004 as reported at 2004 (172) E.L.T. 433 set aside the order of the Tribunal and restored the order of the Commissioner. Hence, he submits that doctrine of merger applies in this case.

(3.) LEARNED D.R. after going through this judgment submits that the order -in -original was set aside by the Tribunal and successfully challenged by the Revenue before the Supreme Court. Considered the submissions made by both sides and perused the record. We find that the Honble Supreme Court in their judgment dated 17 -10 -2004 [as reported at 2004 (172) E.L.T. 433] has held at para 47 as under : -