2014 (9) TMI 860

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....hi @ N.P. Sinha, for the Respondent. ORDER Heard both sides. After perusing the order of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai dated 3-2-2012 which is impugned in this appeal, we are of the opinion that the appeal deserves to be admitted and taken up for hearing on the following substantial questions of law :- (a)     Whether ....

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....eard and their contentions considered, so also the record is perused. In Paragraph 5, the Tribunal observed as under :- "(5) It is observed by the adjudicating authority that misdeclaration of goods in the shipping bills was not a wilful attempt by the appellants, although there is negligence on the part of the appellants/exporter, therefore, no fine and penalty are imposable. However, for....

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.... only a negligence. The Tribunal should not have, without referring to the entire record, concluded that the case is not of misdeclaration of goods in the shipping bills wilfully but by sheer negligence. Such finding cannot be recorded unless the versions of both sides have been considered in detail. The reasons have to be assigned for upholding one of the version. In doing that the Tribunal must ....

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....ustoms, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The appeal shall be disposed of afresh on merits and in accordance with law without being influenced by any of the observations in the impugned order. However, we clarify that the order passed by the Tribunal shall be treated as one disposing of the application for stay/ waiver of pre-deposit of redemption fine and pena....