2010 (9) TMI 1043

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..... tly opposes the decision taken by the ld. Appellate Authority below exonerating the Respondent from penal consequence of law in respect of penalty imposable under Rule 57-I and Rule 173Q of Central Excise Rules, 1944. His substantial argument is that grant of notification having been abused, the Authorities should not have casually granted relief to the Respondent. The notification in question has .....

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..... terial the principles involved in a decision is significant. Therefore he draws attention to appreciate the case from the root of the matter submitting that when the Respondent failed to give declaration that the goods have suffered duty which is patent from show cause notice and the manufacturer has not deposited the duty, Revenue should not be prejudiced. According to him, what that was the pena .....

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..... . 5. It may be stated that fraud nullifies even a decree, once the transaction suffers from vice of fraud. No doubt the Respondent s conduct may not be impeachable without deliberate contravention and collusion with the manufacturer who has issued the invoice. The manner of examination done by the ld. Adjudicating Authority is not satisfactory. His order does not throw light why he has failed t .....

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..... ng Authority this case may not be within the four of the decisions. Therefore unreasoned and cryptic order passed should go back to him restoring the matter for examination of the ingredient of the penalty provision when a clear mandate was there in the show cause notice for levy of penalty under both the rules. 6. It is needless to mention that the Authority should not casually make an approac .....

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..... e, remand has been warranted and thus directed. The matter has been therefore remanded to the ld. Adjudicating authority who shall be free to decide the issue afresh granting fair opportunity of hearing on the basis of the materials on record and law of the land. If the ld. Adjudicating authority does not find any contemptuous conduct of the respondent the Respondent may not be unreasonably dealt .....

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