2020 (1) TMI 1345

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....Technical) And Hon'ble Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : None For the Respondent : Shri Manoj Kumar, Assistant Commissioner (AR) ORDER PER: DR. SUVENDU KUMAR PATI These appeals were taken up for hearing on 21st January, 2020 in the absence of the Appellants and both the appeals were allowed, the detail order of which runs as follows: Two consignments w....

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....ted as its proprietor Mr. Yogesh Merchant died. Appellant Mr. Niranjan Puthran and respondent-department both filed appeals before the CESTAT. Appellant Mr Niranjan's appeal was remanded for De-novo adjudication vide order No. A/223/08/WZB/MUM/CSTB/C-II dated 05.03.2008. In the De-novo adjudication vide order No. CC/MJ/23/2018/Adj/ACC dated 18.11.2010 penalty of Rs. 1,00,000/- against Director ....