https://www.taxtmi.com/caselaws?id=460934 CESTAT Allahabad allowed appellant's appeal by way of remand, finding gross violation of natural justice principles. The adjudication order was passed without proper show cause notice service and adequate hearing opportunity. The tribunal held that penalty under Section 114A should be based on duty OR interest, not both combined, following Karnataka HC precedent in Sony Sales Corporation. Computational errors were identified in demand calculations including repetition of Bill of Entry numbers. Matter remanded to original authority for fresh decision following natural justice principles within three months. en-us Wed, 27 Nov 2024 00:00:00 +0530 Mon, 03 Mar 2025 11:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460934 CESTAT Allahabad allowed appellant's appeal by way of remand, finding gross violation of natural justice principles. The adjudication order was passed without proper show cause notice service and adequate hearing opportunity. The tribunal held that penalty under Section 114A should be based on duty OR interest, not both combined, following Karnataka HC precedent in Sony Sales Corporation. Computational errors were identified in demand calculations including repetition of Bill of Entry numbers. Matter remanded to original authority for fresh decision following natural justice principles within three months. Case-Laws Customs Wed, 27 Nov 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460934