2010 (10) TMI 413

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....or the Appellant. Shri S.S. Katiyar, 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 l....

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....hority for enhancement of fine and for imposition 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 goo....

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....e only surviving issue is whether the appellate 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 av....

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....(Appeals) got the data inasmuch as we have not found any reference to MOP even in the order of review. The aforesaid circumstances prevailed with the original authority in refraining from imposing a penalty under Section 112 of the Act and also in determining reasonable amounts of fine in lieu of confiscation. We have not found any good ground to interfere with the decision of the original authori....