https://www.taxtmi.com/caselaws?id=380693 CESTAT Ahmedabad held that an adjudication order is unsustainable where it records contradictory findings on penalty and leaves a proposal for interest undisposed of in the operative part. The order had simultaneously noted that goods were liable to confiscation and that persons were liable to penalty, while also stating that penalty was not imposable because duty had been paid before the show cause notice. It likewise addressed interest under the Customs Act only in reasoning, without a corresponding operative direction. The matter was remanded for fresh adjudication on penalty and interest in accordance with law. en-us Thu, 18 Apr 2019 00:00:00 +0530 Fri, 13 Mar 2020 14:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=380693 CESTAT Ahmedabad held that an adjudication order is unsustainable where it records contradictory findings on penalty and leaves a proposal for interest undisposed of in the operative part. The order had simultaneously noted that goods were liable to confiscation and that persons were liable to penalty, while also stating that penalty was not imposable because duty had been paid before the show cause notice. It likewise addressed interest under the Customs Act only in reasoning, without a corresponding operative direction. The matter was remanded for fresh adjudication on penalty and interest in accordance with law. Case-Laws Customs Thu, 18 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=380693