2011 (8) TMI 251

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....h Kapoor,Advocate & vice versa   PER: ARCHANA WADHAWA   Against the same impugned order passed by the Commissioner (Appeals), appeal stands filed by the Revenue as also by the assessee. As such a common order is being passed.   3. As per the facts on records, the appellants imported 146 pcs of old and used complete photocopier incorporating optical system low speed and medi....

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....eal. The Revenue s appeal is against the reduction of penalty.   6. After hearing both sides, we note that the Commissioner (Appeals) has observed that I find that the appellant have not contested at any stage of adjudication proceeding that the said goods were not restricted nor they had contested the value of the said goods.   7. Learned Advocate for the appellants draws out atte....

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....uld have remanded the matter to the Commissioner (Appeals) but for the fact that the adjudicating authority while enhancing the value had not provided the chartered engineer s certificate to the appellants. As such, there was violation of principle of natural justice at the original authority stage. We accordingly, set aside the impugned order and remand the matter to the original authority for de....