2010 (10) TMI 413

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....r, SDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These appeals are directed against a common order passed by the Commissioner (Appeals). Today, there is no representation for the appellant in appeal C/1403/02 despite notice, nor any request for adjournment. The appellants had imported non-asbestos gasket material without import licence during the period 13-4-1998 to 17-....

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....position of penalties on the parties. The prayer was granted by the learned Commissioner (Appeals), who held that low amounts of redemption fine had been determined on frivolous grounds and extraneous circumstances without regard to high MOP (margin of profit) and that penalties under Section 112 required to be imposed on the importers once the imported goods were held liable to confiscation. In t....

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....late Commissioner's direction for enhancement of the quanta of redemption fines and for imposition of penalties on these appellants under Section 112(a) of the Act is legally sustainable or not. As rightly contended by the appellants, the learned Commissioner (Appeals) passed the impugned order of remand without jurisdiction. The power of remand is not available to the Commissioner (Appeals) after....