1996 (4) TMI 309

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....e, for the Respondents. [Order per : 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....

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.... to the description and the value. In the fresh 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....

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....e Commissioner (Appeals) has intended to convey. The order thus suffers from ambiguity arising out of the contradictory observations made by him in the order. Under these circumstances it appears just and reasonable that the matter may go back to the Commissioner (Appeals) for passing an appropriate speaking order covering all the issues raised including the one raised for confiscation as also on ....