TaxTMI 
TaxTMI 
2000 (11) TMI 363
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....per : S.L. Peeran, Member (J)]. - The stay application seeks for stay of the operation of the order passed by Commissioner (Appeals) in his order No. 596/2000 dated 8-9-2000 by which he has allowed the departmental appeal by remand with a direction to the original authority to impose suitable penalty in the matter. The original authority had imposed Redemption Fine of Rs. 1,50,000/- by orde....
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.... to confirm penalty is not sustainable. Therefore, she submits that appellants have made out a very strong case for grant of stay of the operation of the order for the reason their appeal is also pending before the Tribunal against the order of confiscation of the item imported with benefit of the Notification No. 64/88, dated 1-3-88. 3. Ld. D.R. points out that even if the demands were time....
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....tion the very question of imposition of penalty will not be proper. Therefore, while allowing the stay application, we take up the appeal as the issue lies in a short compass. The impugned order of the Commissioner is modified to the extent that that the direction to impose penalty is modified and an open remand is granted to the original authority to look into all aspects of the matter that are r....