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2016 (8) TMI 338 - CESTAT CHENNAI

2016 (8) TMI 338 - CESTAT CHENNAI - TMI - Condonation of delay principle of natural justice - delay due to confusion as to the appeal remedy Held that: - no proposal for penalty under section 114 of the Customs Act, 1962. There was violation of natural justice to impose penalty under section 114 at a subsequent stage. Law specifically requires the ld. Commissioner (Appeals) under proviso to Section 128A (3) of Customs Act, 1962, to issue notice where enhancement of any penalty is proposed fo .....

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21 days which is neither malafide nor deliberate. 1.2 Considering the difficulty above, the delay is condoned. Accordingly, MA +(COD) is allowed. 2.1 Moving the appeal, Ld. Counsel submits that Ld. Commissioner (Appeal) committed a grave error in law setting aside the OIO for the limited purpose of adjudication on penalty in terms of Section 114 of the Customs Act, 1962. To make such an observation and draw conclusion no notice was issued to the appellant as required by law since there is enhanc .....

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