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2015 (10) TMI 828 - CESTAT CHENNAIRemand of matter Consideration of issue relating to penalty and fines Appellants received order of Commissioner (A) remanding matter to adjudicating authority However there is no finding regarding fine and penalty and has upheld same Hence, there was confusion whether adjudicating authority will decide on fine and penalty which resulted in delay of 50 days in filing appeal Held that:- Commissioner (A) in impugned order remanded matter to adjudicating authority on ground that appellants have already obtained amendment of advance licence from licensing authority and directed original authority to consider case based on advance licence Since on merit case already remanded to adjudicating authority, question of imposition of fine and penalty is linked to merits of case which is pending before adjudicating authority When appellants main grounds before Commissioner (A) is to set aside order including confiscation, lower appellate authority holding that there is no prayer for reduction of fine and penalty is not correct When issues on merit is remanded, fine and penalty also is to be decided by adjudicating authority afresh in his denovo proceedings Adjudicating authority directed to decide merits of case and on issue of confiscation, fine and penalty Decided in favour of appellant.
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