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TMI Blog2013 (4) TMI 109X X X X Extracts X X X X X X X X Extracts X X X X ..... ar, AR, for the Respondent. ORDER After hearing both sides for some time on the applications for the waiver of penalties imposed on all the applicants by the Commissioner of Central Excise, Customs & Service Tax, Daman, we find that the appeals themselves can be heard and disposed, as the issue involved lies in a narrow compass. Hence, after waiving the condition of pre-deposit of amounts involv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the provisions of Section 113(d) and (i) of Customs Act, 1962, read with the provisions of Foreign Trade (Development & Regulations) Act, 1992. However, the same are not available for confiscation. (ii) Penalty should not be imposed on them under the provisions of Section 114(iii) of Customs Act, 1962." It can be seen from the above reproduced paragraph that the show cause notice directs all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e merits of the case, keeping all the issues open, we set aside the impugned order and remit the matter back to the adjudicating authority to reconsider the issue afresh. Needless to state that the adjudicating authority should follow the principles of natural justice, before coming to any conclusion. Stay petitions and appeals disposed of by way of remand. (Dictated and pronounced in the Court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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