2024 (12) TMI 1608

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...., Advocate. ORDER 1. This hearing has been done through hybrid mode. 2. This is the second appeal challenging the impugned order dated 30th June, 2023 passed by Customs, Excise and Service Tax Appellate Tribunal (CESTAT). A perusal of the impugned order would show that the CESTAT has refused to condone the delay of 304 days against the order originally dated 22nd February, 2022. The said ....

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....t cause, the filing of the appeal can be permitted. 4. The demand in this case is substantial as held by the adjudicating authority. The operative portion of the adjudicating authority order is set out below: "E. ORDER In view of above discussion and findings, I pass the following order. (i). The classification of goods under importation as self-assessed under differe....

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....nfiscation under section 111(m) of Customs Act, 1962. (vi). No penalty is levied under section 112 of the Customs Act, 1962. (vii). A penalty of Rs. 4,00,000/- (Rupees Tour lakh only) is levied under section 117 of Customs Act, 1962." 5. It is seen that the adjudicating authority's order deals with classification of the goods and an additional duty of approximately Rs.&nb....