NIRMALENDU PAUL Vs. CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL

JUDGEMENT

(1.) The review petition is directed against an order of November 29, 2021 which dealt with an appeal filed by the petitioner herein against an order dated March 11, 2020 passed by the Customs, Excise and Service Tax Appellate Tribunal. The Tribunal reduced the penalty imposed on the petitioner to Rs.10,000.00, though the Tribunal was satisfied that the contraband had been seized from the possession of the petitioner which had, subsequently, been confiscated.

(2.) The review petitioner says that this Court fell into error in failing to appreciate that the confessional statement of August 22, 2016 attributed to the petitioner may not have been made by the petitioner and that no reasonable opportunity to cross-examine the witnesses was afforded to the petitioner. According to the review petitioner, there is an error apparent on the face of the order of this Court dated November 29, 2021.

(3.) At the outset, a distinction has to be made between the grounds that may be available in the course of an appeal and the grounds that may be invoked in seeking review of an order. There is a considerable multiplication of the exercise in a bad habit taking root here of frequently seeking review of an order to have a second bite of the cherry.