2002 (8) TMI 370

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..... . Brahma Deva, Member (J) (Oral)]. After hearing for sometime with reference to the stay application filed by the party, we find that the matter itself can be disposed of on the limited issue. Accordingly, appeal was taken for regular hearing. 2. It was brought to our notice that apart from the merits of the case, the duty has not been quantified by the Commissioner. Further, in Para 2 (a) .....

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..... has neither determined the duty amount nor quantified the redemption fine. The Tribunal has been consistently taking a view that it is the duty of the adjudicating authority to determine the exact duty as well as redemption fine payable by the assessee. Since this has not been done, we are remanding the matter to the adjudicating authority for re-consideration. He is directed to quantify the duty .....

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