1996 (4) TMI 309

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.... P.K. Desai, Member (J)]. - Today only the stay petitions were listed for hearing. However, for the reasons mentioned hereinunder the matter calls for a remand and hence both the appeals are taken up for hearing and disposal on merits, by granting waiver of pre-deposit. 2.  Both these appeals arise out of the order-in-appeal No. 124/96BCH, dated 15-2-1996 setting aside the order in origina....

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....esh adjudication proceedings the Addl. Collr. passed an order enhancing the value of the goods as also ordering confiscation thereof. He also imposed personal penalty on the respondents. The matter was taken up in appeal before the Commissioner of Customs (Appeals) who has passed the order as under :- "However, I am not inclined to take a lenient view as regards the imposition of penalty which I ....