2010 (4) TMI 473

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....Respondent. [Judgment per : K.L. Manjunath, J.]. - The revenue has come up in this appeal challenging the order of remand passed by the CESTAT in Customs Appeal No. 207 and 208 of 2002 in Final Order Nos. 1315 & 1316 of 2006, dated 27-6-2006 [2007 (219) E.L.T. 246 (Tri.-Bang.)] wherein the Tribunal has remitted the matter to the adjudicating authority for recalculation of the duty liability payab....

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....to the licence holder from non-payment of the duty, fine or penalty in the case of admitted violation of the licence conditions viz. non-fulfillment of export obligation? 3. Whether the adjudicating authority was correct in applying the tariff duty at the rate of 65% or the rate of duty was leviable at the rate of 25% on the ground that Notification No. 61/94, dated 1-3-94 would be the effective ....

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.... order is passed by the Tribunal setting aside the original order and remanding the matter to the adjudicating authority, as a consequence, any interest or penalty levied by the original authority is also required to be set aside. After remand if the adjudicating authority passes any order, in such event, it is always open for the adjudicating authority to levy interest and penalty if it is entitl....