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2010 (12) TMI 86 - AT - CustomsPenalty - the grievance of the Revenue is that no penalty was imposed or less penalty was imposed on the respondents under the relevant provisions of the Customs Act - Held that: - It appears from the records that the 14 show-cause notices were issued to different parties including the present respondents on the basis of the results of common investigations. The Commissioner passed a common order in adjudication of these 14 show-cause notices. The Reviewing authority issued a common order reviewing the Commissioners order as against the present respondents. - The learned Commissioner, in the impugned order, neatly set out his findings in respect of each of the show-cause notices and arrived at distinct conclusions in relation to the respondents. This being so, the department should have raised specific grounds against the Commissioners order in relation to each of the respondents. The Revenue has dismally failed to meet this basic requirement of an appeal. It is all the more surprising that no specific relief was claimed in any of the appeals.
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