2004 (5) TMI 419

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....ri Hariharan, Advocate, for the Respondent. [Order]. - This is a Revenue's appeal against the order of the Commissioner (Appeals) who in the impugned order set aside the order passed by the lower authority on the grounds that it is a non-speaking order and passed without application of mind. The Commissioner (Appeals) found that the lower authority while adjudicating the case has not given a....

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....in amount of duty involved is up to Rs. 10 lakhs. The second ground of the revenue is that the issue decided by the Jt. Commissioner is the one mentioned that Para 12(2) of page 6 of show cause notice. However, the Jt. Commissioner wrongly mentioned Para 2 of page 6 due to typographical mistake. 3. The issue is whether the Jt. Commissioner was right in adjudicating the show cause notice an....