Learned counsel for the petitioner submits that a confiscation proceeding being Confiscation Case No.24 of 2005 arising out of Barhi P.S. Case No.90 of 2005 was initiated by the respondent no.3 for confiscation of a truck bearing registration no.WB-37-4563 along with 16 tons of coal loaded over the same. The said case was disposed of by the respondent no.3 on 18th July, 2011 passing the order of confiscation of the said truck along with 16 tons of Disco coal loaded over the same. The petitioner being aggrieved with the said order preferred Confiscation Appeal Case No.04 of 2011 in the court of the Deputy Commisioner, Hazaribag-the respondent no.2. The said appeal was disposed of by the respondent no.2 vide order dated 22nd November, 2017 by remanding the matter to the respondent no.3 for passing a fresh order in terms with the observations made thereunder. The grievance of the petitioner is that the respondent no.3, on remand, has passed the impugned order dated 29th July, 2020 in a cryptic manner without taking into consideration the observations made by the respondent no.2 i.e., the appellate authority in the order dated 22nd November, 2017.