1. This is a remanded matter from the Hon'ble Calcutta High Court, vide W.P. No.498 of 2007 decided on 24.02.2010, titled as Raj Kumar Damani v. Union of India wherein the Hon'ble Calcutta High Court had set aside the Order of the Tribunal, dated 19.3.2007 & also directed the Tribunal to rehear the appeal on the basis of observations within a period of three months from the date of communication of this order.

2. This case was put up for hearing before the present regular Bench on 06.08.2013 for the first time by the Registry along with their reports, dated 06.08.2013 i.e. the report of the Court Clerk & the Registrar, ATFE after its remand from the Hon'ble Calcutta High Court. The interim order of the Tribunal, dated 6.8.2013 runs as under:—

"This is a remanded matter from the Hon'ble Calcutta High Court, vide W.P.No.498 of 2007 decided on 24.02.2010, titled as Raj Kumar Damani, v. Union of India. Today, the case is put up before the Bench for the first time by the Registry along with their reports dated 06.08.2013, i.e. the report of the Court Clerk & the Registrar, ATFE after its remand from the Hon'ble Calcutta High Court. The two regular Members in the Tribunal, ATFE have joined in the month of July, 2013, one on 09.07.2013 & the other on 23.07.2013.The Registrar in his report submitted that since no regular Bench was available at the relevant time, therefore after considering the urgency of the matter, the hearing notice was issued for 06.08.2013 by him. Notice dated 20.06.2013 was sent to the appellant and his Counsel by the Registry on 26.06.2013 and 17.07.2013 respectively. It is also perused that vide speed post letter dated 11.07.2013, received in the Registry on 16.07.2013, Sh. Santanu Dutta, Advocate, 28A/lD Jheel Road, Kolkata submitted that he is not the Counsel of Shri Raj Kumar Damani as he does not know him & so, his name not to be treated as Counsel of Shri Raj Kumar Damani & it be treated as cancelled in the abovementioned case. After perusal of the case file, it appears that Sh. Santanu Dutta, Advocate, 28A/lD, Jheel Road, Kolkata was the Counsel of Shri Raj Kumar Damani & who argued the matter before the Bench of the then Member, ATFE Km. Vijay Laxmi and Sh. Santanu Dutta, Advocate, placed his power of Attorney dated 09.01.2007 before the Bench. However, other notice was sent on 17.07.2013 to Sh. Kabindu Sekhar Basu, Advocate, 2/lE, Townsed Road, Kolkata as Counsel for the appellant & who filed the appeal before the ATFE on behalf of Shri Raj Kumar Damani. Today, neither the Counsel nor the appellant appeared before the Bench despite the fact that notices were issued & the same were not received back in the Registry.

Sh. B. Naveen Kumar, ALA alongwith Sh. G.N Ghosh, ALA Ms. Smriti Pradhan, Legal Consultant and Sh. Sidhartha Panda, Legal Consultant appeared for the respondent. Sh. B Naveen Kumar, ALA stated that the order of the Tribunal dated 19.03.2007 was challenged by the appellant Shri Raj Kumar Damani before the Hon'ble Calcutta High Court vide W.P no. 498 of 2007, decided on 24.02.2010 & the Hon'ble Calcutta High Court had set aside the order of the Tribunal and the Tribunal was directed to rehear the appeal on the basis of above observation within a period of three months from the date of the communication of this order. Sh. B Naveen Kumar ALA submits that he has submitted the copy of the judgment of Hon'ble Calcutta High Court, dated 24.02.2010, along with the letter of the Directorate of Enforcement vide F. No T-8/204/Legal/2001-Pt. dated 12.03.2012 to the Registry and the same was received by the Registry on 14.03.2012. It is pertinent to mention that the Enforcement Directorate has communicated the copy of the order of the Hon'ble Calcutta High Court, dated 24.02.2010 along with the letter of the Directorate of Enforcement, dated 12.03.2012 to the Registry of the Tribunal after a period of more than two years from the date of the judgment of the Hon'ble Calcutta High Court, dated 24.02.2010 &