2021 (12) TMI 1115

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....pondent ORDER Confirmation of penalty under Section 112(a)&(b) of the Customs Act, 1962, in the third round of litigation, by the Commissioner of Customs (Export-II) Mumbai in Order-in-Original No. CAO No. 21/2017-18/CAC/CC(E)/PS/ADJN dated 27.11.2017 without providing an opportunity to the appellant to be heard is assailed in this appeal. 2. I have heard submissions from both the sides and per....

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....ack for rehearing vide order dated 25.06.2004 where penalty under Section 112(o) was directed to be re-determined after the demand of duty upon DGFT decision is known. The matter was heard, suffered another round of litigation and vide order dated 29.11.2016 of the CESTAT Mumbai, the appeal was remanded back against the principal appellant for re-hearing with an observation as hereunder:  "....

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....w-cause notice for hearing, leading to adjudication order, under challenge in this appeal was served on him and despite direction to learned Authorised Representative, the respondent-department failed to produce any proof of service on the summons on the appellant during the hearing of the adjudication proceeding that had commenced in 2017 without any challenge by the respondent department to the ....