2015 (9) TMI 1392

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....mmissioner (AR) ORDER Per Anil Choudhary Heard the parties. 2. It is pointed out by the Revenue that against the same impugned order, the appeal of the Revenue, No. C/88423/14 has been decided by this Tribunal vide Final Order No. A/1406/14/CSTB/C-I dated 1.9.2014 and this Tribunal has been pleased to remand the matter back to the adjudicating authority with certain directions. For ready refer....

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....goods under Section 111 (m) of the Customs Act and imposition of penalties under Section 112, the adjudicating authority has not given any finding in respect of these charges in the show-cause notice. Therefore, the impugned order is bad in law and hence order be stayed. 2. The learned Additional Commissioner (AR) appearing for the Revenue reiterates the grounds urged in the appeal memorandum. ....

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....ce has not been examined by the adjudicating authority.  Thus, there are many infirmities in the impugned order. Therefore, we set aside the impugned order to the extent of non-confiscation of goods and non-imposition of penalty and remand the matter back to the adjudicating authority for consideration of these issues raised in the show-cause notice in accordance with law.  Needless to s....