2015 (9) TMI 1392

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....ondent : Shri A. K. Singh, Addl. Commissioner (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 authori....

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....he show-cause notice proposed confiscation of the 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....

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....y of the items and the imposition of penalty proposed in the show-cause notice 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....