TMI Blog2004 (5) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... s a Revenue s appeal against the order of the Commissioner (Appeals) who in the impugned order set aside the order passed by the lower authority on the grounds that it is a non-speaking order and passed without application of mind. The Commissioner (Appeals) found that the lower authority while adjudicating the case has not given any justification or quoted any authority that as to how and why he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e revenue is that the issue decided by the Jt. Commissioner is the one mentioned that Para 12(2) of page 6 of show cause notice. However, the Jt. Commissioner wrongly mentioned Para 2 of page 6 due to typographical mistake. 3. The issue is whether the Jt. Commissioner was right in adjudicating the show cause notice answerable to the Commissioner. Irrespective of what the trade notice says the sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of non-accounting of finished goods in RG1 maintained by the respondents. These goods were accounted for and were subsequently cleared on payment of duty. The original authority confirmed this duty and but since the goods were already released he imposed a fine of Rs. 50,000/- on the goods. Strictly speaking what the Commissioner has set aside is the fine with the observation that the lower author ..... X X X X Extracts X X X X X X X X Extracts X X X X
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