2010 (3) TMI 529

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..... d could not levy the penalty relying upon S. 114 of the Act, without considering the case of the Revenue on merits, set aside the order. Held that - typographical error in mentioning correct provision of law or mentioning of wrong provision by oversight not ground for Tribunal to set aside order without examining case on merit. Impugned Tribunal order set aside. Matter remanded to Tribunal for fre .....

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..... S. 114 of the Act, without considering the case of the Revenue on merits, set aside the order. 3. We have heard the counsel for the parties. 4. After hearing, we are of the view that even if a wrong provision of law has been quoted by the Revenue in the show cause notice, if the pith and substance of the show cause notice fulfill the provisions of S. 114 of the Customs Act, it was for the Tribun .....

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