2026 (3) TMI 1543

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....Shri C.S. Vinod, Assistant Commissioner, Authorised Representative ORDER: 1. Both sides are present. 2. Learned Counsel for the Appellant informs that they are not in position to submit copy of show-cause notice, which is apparently misplaced but in this case when the duty amount as well as interest were settled before the Settlement Commissioner, in view of the majority judgment of this ....

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....even in the absence of copy of show-cause notice it is apparent from the order passed by the Commissioner (Appeals) that penalty imposed on the Appellant was only Rs.1,00,000/- for which without any special justification/reason offered by the Appellant, Tribunal should refuse to hear the appeal and therefore, this appeal should not be entertained since filed below the threshold prescribed for hear....

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....lant further argued that Appellant was a motorcycle garage owner, before whom complete motorcycle was brought for resale and he facilitated repairing as well as sale of the said motorcycle, which is unrelated to the import process since import had already taken place and goods were cleared for home consumption and therefore, penalty is unsustainable. 5.1 While accepting her submission, it is al....