9911796707
TMI Blog2011 (6) TMI 615X X X X Extracts X X X X X X X X Extracts X X X X ..... fine and penalty. Both the lower authorities have passed the order mechanically. matter requires reconsideration. appeal is allowed by way of remand. - C/1267/09 - - - Dated:- 28-6-2011 - SHRI S.K. GAULE, J. Appearance: Shri B.P. Pereira JDR for Respondent Per: S.K. Gaule The appellant filed this appeal against the Order-in-Appeal No. 530(CRC-1)/2009(JNCH)IMP-159 date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Welfare Fund on the ground that doctrine of unjust enrichment is applicable in their case in terms of provisions of Section 27 of the Customs Act, 1962. It was challenged before the Commissioner (Appeals), who upheld the lower adjudicating authority's order. Hence this appeal. 3. Heard learned JDR. None appeared for the appellant. However, vide their letter dated 1.12.2010, they requested to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the records. I find that the original adjudicating authority has sanctioned an amount of Rs.1,55,076/-, however, he has ordered the amount to be credited to the Consumer Welfare Fund in terms of provisions of Section 27(2) of the Customs Act, 1962. The Commissioner (Appeals) upheld the lower adjudicating authority's order on the question of unjust enrichment. Before process of this case, the op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he order mechanically. 7. In view of the above, the matter requires reconsideration.Therefore, the case is remanded to the lower adjudicating authority to decide the issue afresh. The appellants are at liberty to produce the documents in support of their contention. Since the issue reltates to year 2005, it is desirable that the lower adjudicating authority decide the case expeditiously pref ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
