2015 (12) TMI 859

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..... cation under Section 119 of the Act would be ascertained after examining the facts in details. As the matter was remanded to the Adjudicating Authority, the imposition of fine and penalty as contended by the Learned Counsel should also consider in the interest of justice. - we direct the Adjudicating Authority, in denovo adjudication to consider the case of both the sides, Revenue and appellants o .....

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..... d also excess/shortage of the various materials. The Adjudicating Authority confiscated empty cartridge material absolutely and also confiscated the excess materials and imposed redemption fine and penalties. The appellants filed appeals before the Commissioner (Appeals). Revenue also filed appeal before the Commissioner (Appeals) against the adjudication order for confiscation of the goods under .....

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..... sidering the various facts involved herein. The Learned Authorised Representative on behalf of the Revenue drew the attention of the Bench relevant portion of the impugned orders. 5. We find that the Commissioner (Appeals) remanded the matter to the Adjudicating Authority for re-adjudication of considering the provisions Section 119 of the Customs Act. In our considered view, the confiscation u .....

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