2011 (4) TMI 1142

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....bsp;   This appeal filed by the department is a belated appeal, there being a delay of 2 months and 20 days. The counsel for the respondent points out, by way of preliminary submission,  that the appeals filed by them (C/280/09  and 4 connected appeals, all directed against Order-in-Original No.189/2009 dated 30.12.08 passed by the Commissioner of Customs (Adjudication), Mumb....

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.... to make out a case for imposing such penalty on the respondent. The ld.SDR has reiterated this case before us.  4. Considering the submission made by the ld.ounsel for the respondent, we allow this appeal also by way of remand with a request to the Commissioner to consider, inter alia, the question whether  any  penalty  is  liable to be imposed on the respondent (M/s.....