2002 (2) TMI 819

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....Shri A. Jayachandran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J)(Oral)]. - This appeal arises from Order-in-Original No. 2/2001, dated 17-7-2001 which has been decided on de novo consideration on the directions of CEGAT. The Tribunal in their Final Order No. 1425/2000, dated 11-10-2000 had observed that appellants had waived the issue of show cause notice under Section 124 ....

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....impugned order has come to be passed by which the Commissioner has ordered for confiscation of undeclared excess portion of machinery consisting of 20 spindles valued at 10,83,884/- under the provisions of Section 111 of the Customs Act, besides imposing a fine of Rs. 3.50 lakhs in lieu of confiscation under Sec. 125 of Customs Act. 3. As the appellants paid the above duty, fine and penalt....

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....3-1-2002 and as the matter lied in a short compass which was directed to be listed for final hearing for 21-2-2002. 5. We have heard ld. Counsel Shri T.S. Balasubramaniam and Shri A. Jayachandran, ld. DR. 6. The point made before us is that the order is infructuous for the reason that the Commissioner cannot enhance the penalty and put the assessee in a disadvantage position from t....

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....ile imposing the penalty. The assessee cannot be put to a more disadvantageous position than what they were in the earlier adjudication order when the penalty imposed was only Rs. 2 lakhs. The Commissioner has not indicated as to why the appellants are required to pay penalty and as to why penalty is required to be enhanced. The Commissioner ought to have given a speaking order in terms of CEGAT's....