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TMI Blog1998 (5) TMI 125X X X X Extracts X X X X X X X X Extracts X X X X ..... re two appeals filed by M/s. CNM Impex against the Commissioner (Appeals) Order Nos. 75 to 90/97, dated 27-5-1997. In this order the Commissioner (Appeals) has enhanced the redemption fine from Rs. 1,50,000/- imposed by the Assistant Commissioner to Rs. 2,08,160/- in each case and he also enhanced the amount of penalty from Rs. 4,000/- to Rs. 20,820/- in each case. 2. Shri Ashok Mehta, learned A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iscation or confiscating goods of greater value shall not be passed unless the appellant has given a reasonable opportunity of showing case against the proposed order. He, therefore, requested that the matter may be remanded to the Commissioner (Appeals) so that they may explain their case with him. 3. Shri A.M. Tilak, learned JDR submitted that the amount of redemption fine enhanced by the Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r final disposal with the consent of both the sides. Accordingly, the pre-deposit for remaining amount of redemption fine and penalty is waived. 5. After hearing both the sides. I find that the Commissioner (Appeals) had allowed an opportunity of hearing to the appellants and the date of hearing was intimated by telegram. The matters were posted for hearing on 22-1-1997 at Trichy. The appellants ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... peals is concerned. I, therefore, remand the matter to the Commissioner (Appeals) for deciding the matter again in respect of M/s. CNM Impex only after affording an opportunity of hearing to them. The appellants are also directed to appear before the Commissioner (Appeals) as and when the hearing is fixed, without seeking adjournment. Both the appeals are allowed by way of remand. - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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