2009 (9) TMI 858

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....ER Heard both sides. 2. Appellant filed that appeal against the impugned order whereby Commissioner (Appeals) set aside penalty of Rs. 5,000/- and remanded the matter to the adjudicating authority to decide afresh. The main contention of appellant that the Commissioner (Appeals) has no power in view of the Section 128A(3) of Customs Act. The appellant also submitted that there is evidence to....