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2011 (4) TMI 801 - CESTAT, NEW DELHIPenalty u/s 11AC read with Rule 25 - removal of the goods without payment of duty using parallel invoices - Held that:- The order of the original authority has not given any finding as to why no penalty under section 11AC was imposed - The Commissioner (Appeals) in his order dated 27.8.2009 has chosen to set aside the order of the original authority which inter-alia confirmed the demand of duty - The corrigendum issued by him is also not clear - As the order of the original authority is silent on the issue of applicability of section 11AC and the order of the Commissioner (Appeals) and corrigendum are vague, set aside the order of the Commissioner (Appeals) and the order of the original authority and remand the mater to the original authority for fresh consideration and to pass a speaking order on all issues after granting a reasonable opportunity of hearing to he respondents.
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