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2017 (3) TMI 161 - HC - CustomsImposition of penalty in de novo adjudication - originally when the order was passed on 30.05.2000, the third respondent has not imposed any penalty. Subsequently, the appellate authority has remitted the matter by order dated 17.05.2002 for de novo adjudication. In the de novo proceedings, penalty was imposed by the second respondent. The matter was remitted only for the purpose of de novo adjudication, in such facts of the case, whether the imposition of penalty justified? - Held that: - reliance was placed in the case of M/s.The Mehta Fine Arts vs. The Customs, Excise and Service Tax Appellate Tribunal [2015 (9) TMI 975 - MADRAS HIGH COURT], where it was held that There is no bar on the adjudicating authority, in a de-novo proceedings, to determine the quantum of fine or penalty. The fine and penalty imposed has been set aside and the matter is live for re- adjudication. Hence earlier order imposing fine or penalty does not have any relevance - appeal dismissed - decided against appellant.
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