1998 (11) TMI 279

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..... (J)]. Being aggrieved with the Order passed by the Commissioner of Customs, Calcutta imposing redemption fine and penalty for release of the consignment of cloves, Revenue has preferred the present appeal with a prayer to enhance the redemption fine as well as the penalty on the grounds mentioned in the memo of appeal or to remand the matter to the original adjudicating authority for further .....

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..... nch. 3. We find that the Tribunal in the case of Collector of Customs, Madras v. Rajapalayam Mills Ltd. reported in 1998 (97) E.L.T. 180 (Tribunal) = 1997 (22) RLT 565 (CEGAT) had dismissed the appeal filed by the Department on the ground of inability of the Department to serve the notice on the respondents. We find that in that case, there was no report from the jurisdictional Commissioner of C .....

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