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2019 (5) TMI 1421 - CESTAT AHMEDABADImposition of penalty u/s 112 of CA - Validity of SCN - HELD THAT:- Ld. Commissioner has given contrary findings on the issue of penalty that in Para 47 he stated that penalty is not imposable and at the same time in Para 49 (a) and (b) he is taking a ‘U’ turn stating that respondent is not liable to penalty under Section 112 of the Customs Act. Therefore, there is clear error in the order-in-original in so far as the Commissioner did not impose penalty on both the appellants. As per findings of the Commissioner, he concluded that recovery of interest under section 28AB of the Customs Act, 1962 is not warranted in this case. However, despite giving this finding, he has not passed any order in Para 50 in respect of proposal for demand of interest made in the show cause notice. It is incumbent on the Commissioner to pass an order on each and every proposal made in the show cause notice and he cannot be silent in the operating portion of the order on any of the proposal made in the show cause notice. Therefore, on this count also, there is a clear error in the order. Since there are contrary findings on imposition of penalty under Section 112 and there is error inasmuch as no order was passed on the interest, the matter needs to be remanded for passing a fresh order only on the issue of penalty under Section 112 of the Customs Act and on the interest under Section 28AB - appeal allowed by way of remand.
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