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TMI Blog2014 (9) TMI 860X X X X Extracts X X X X X X X X Extracts X X X X ..... oncluded that the case is not of misdeclaration of goods in the shipping bills wilfully but by sheer negligence. Such finding cannot be recorded unless the versions of both sides have been considered in detail. The reasons have to be assigned for upholding one of the version. In doing that the Tribunal must refers to rival contentions, the documents produced by both sides with there contents. This entire exercise is not a mere formality. The Tribunal should be aware of the basic and fundamental principle that justice should not only be done but seen to be done. In the present case, the Revenue has not agreed for final disposal of the appeal and the Tribunal did not bother whether both the parties are agreeable to the course which it is goin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of at the stage of waiver of pre-deposit and penalty contains five paragraphs. Till Paragraph 3, the facts have been referred, in Paragraph 4 there is observation that both sides have been heard and their contentions considered, so also the record is perused. In Paragraph 5, the Tribunal observed as under :- (5) It is observed by the adjudicating authority that misdeclaration of goods in the shipping bills was not a wilful attempt by the appellants, although there is negligence on the part of the appellants/exporter, therefore, no fine and penalty are imposable. However, for the negligence of the appellants, a penalty of ₹ 50,000/- is to be imposed on the appellant/exporter. Accordingly, we waive the redemption fine and reduce the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal took up the appeal for final disposal on its own and has disposed of the same in a manner, which is most unsatisfactory and contrary to law. 4. For the reasons afore stated, we allow the appeal and set aside the order dated 3-2-2012 passed by the Tribunal. We restore Appeal Nos. C/860/ 2010 and C/17/2011 on the file of the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench at Mumbai. The appeal shall be disposed of afresh on merits and in accordance with law without being influenced by any of the observations in the impugned order. However, we clarify that the order passed by the Tribunal shall be treated as one disposing of the application for stay/ waiver of pre-deposit of redemption fine and penalty. The order, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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