2010 (12) TMI 30

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....te Tribunal (in short the 'CESTAT') disposing of the appeal filed before it with certain observations made particularly in paragraphs 9,10 & 11. The appeal filed by the respondent herein was disposed of in terms of the said observations and also with a direction that the redemption fine be reduced to Rs.1,00,000/- (Rs. One lakh only) and penalty be reduced to Rs.50,000/-(Rs. Fifty Thousand only). ....

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....s of the extent rules and the provisions as applicable and the Authority would have to decide the matter on its own, without being, in any manner, influenced by any of the observations made in this impugned judgment and order including paragraphs 9,10 & 11. Let the said exercise be done by the Adjudicating Authority independently by applying its own mind in accordance with law as expeditiously ....