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2016 (3) TMI 1155 - KARNATAKA HIGH COURTImposition of penalty - goods imported coming from Mangalore Port to Bangalore - E-Sugam was generated on September 18, 2012 at 6.34 p.m. and the period of three days was over - penalty of three times the tax was imposed on the suspicion that E- Sugam might have been recycled to avoid tax - Held that: - it was necessary for the respondent-Commissioner to examine the facts of the present case and thereafter to reach the conclusion as to whether the explanation so given could be said as sufficient reason for the so-called breach or non-compliance of the requisite provision or not - when the aspects are not considered which goes to the root of the matter, the order passed can be said to be a non-speaking, since the grounds germane to exercise the power are not considered, though the respondent-Commissioner has considered only the question of law without considering the facts of the present case. Under the circumstances, we find that the order cannot be sustained in the eye of law and it would be just and proper to remand the matter to the authority for reconsideration of the revision - appeal allowed by way of remand.
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