1. This is a remanded matter from the Hon'ble Calcutta High Court, titled as Naresh Kumar Agarwal v. Dy. Director, Enforcement Directorate [GA No.3432 of 2008, FEA No.26 of 2008, decided on 23.02.2010,wherein the Hon'ble Calcutta High Court had set aside the order of the Tribunal, dated 12.08.2008 pertaining to Appeal No.405 of 2003 and the matter was remanded for fresh hearing on fact and in law on the points (1) whether there has been a retraction of confessional statement or not (2) whether the respondent has been able to prove the case as per standard as required in a case like this. The aforesaid two things are required to decide the matter effectively. The Tribunal was further directed to decide the matter within a period of three months from the date of receipt of a copy of this order.

2. It is pertinent to mention that the Registrar of this Tribunal putup the present matter before the Chairperson on 02.01.2014 for fixing the date of hearing & he (Registrar) reported that the Hon'ble High Court of Calcutta, vide its order, dated 23.2.2010 had remanded the matter back to this Tribunal for decision on merits within three months from the receipt of this order. The letter of the Ld. Advocate, Ms. Sunita Bansal along with the copy of the order of the Hon'ble High Court of Calcutta, dated 23.2.2010 was received in this Tribunal on 31.12.2013 as per report of the Registry through Registrar. On the basis of the report of the Registrar, the matter was listed at the earliest i.e. on 15.1.2014 after giving notice to both the parties, as it was a remanded matter.

The interim order of the Tribunal, dated 15.1.2014 runs as under-

Single Bench

Shri B. Naveen Kumar, ALA along with Ms. Smriti Pradhan, Legal Consultant appeared on behalf of Enforcement Directorate, while Shri Subramaniam Prasad, Advocate along with Ms. Sunita Bansal & Shri Varun Tondon, Advocates appeared for the appellant. The Counsel for the appellant undertakes that he will file his power of Attorney/Vakalatnama during the course of day. The ALA requests for further adjournment of the matter.

It has come to my notice that this is a remanded matter from the Hon'ble High Court of Calcutta, titled as Naresh Kumar Agarwal (supra), wherein the judgment of this Tribunal, dated 12.8.2008 was set aside by the Hon'ble High Court of Calcutta and remanded the matter for fresh hearing within a period of three months from the date of receipt of this order.

It is pertinent to mention that the Registrar of this Tribunal put up the present matter before the Chairperson on 02.01.2014 for fixing the date of hearing & he reported that the Hon'ble High Court of Calcutta, vide its order, dated 23.2.2010 had remanded the matter back to this Tribunal for decision on merits within three months from the receipt of this order/matter. The letter of the Ld. Counsel Ms. Sunita Bansal alongwith the copy of the order of the Hon'ble High Court of Calcutta dated 23.2.2010, received in this Tribunal on 31.12.2013, as per report of the Registry through Registrar. On the basis of the report of the Registrar, the matter was listed at the earliest i.e. on 15.1.2014 after giving notice to both the parties, as it was a remanded matter. In view of the above, the request of the ALA is allowed & in the interest of justice, the case is adjourned & fixed for 05.02.2014 for the purpose already fixed.

Sd/-

(Dr. H.K. Mudgil)

Acting Chairperson

The interim order of the Tribunal, dated 5.2.2014 is as under-

Single Bench

Shri B. Naveen Kumar, ALA along with Shri G.N. Ghosh, ALA & Ms. Smriti Pradhan, Legal Consultant appeared on behalf of Enforcement Directorate, while Shri Subramaniam Prasad, Advocate appeared for the appellant and requested for further adjournment of the matter. Request allowed in the interest of justice. It is also pertinent to mention here that this i