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2015 (10) TMI 828 - CESTAT CHENNAI

2015 (10) TMI 828 - CESTAT CHENNAI - TMI - Remand 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 adjudi .....

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ity 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. - C/COD/40311/2015 & C/40700/2015 - Final Order No. 40908 / 2015 - Dated:- 29-7-2015 - Shri R. Periasami and Shri P. K. Choudhary, JJ. For Th .....

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has upheld the same. Hence, there was confusion whether the adjudicating authority will decide on fine and penalty which resulted in the delay of 50 days in filing the appeal. 2. Considering the submission of the learned consultant, we condone the delay of 50 days and allow the COD application. 3. As the issue lies in a narrow compass, we take up the appeal itself for disposal. 4. The issue relates to import of goods under Advance License where the description of part numbers are different from .....

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