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TMI Blog2020 (1) TMI 1345X X X X Extracts X X X X X X X X Extracts X X X X ..... du Kumar Pati, Member (Judicial) For the Appellant : None For the Respondent : Shri Manoj Kumar, Assistant Commissioner (AR) ORDER PER: DR. SUVENDU KUMAR PATI These appeals were taken up for hearing on 21st January, 2020 in the absence of the Appellants and both the appeals were allowed, the detail order of which runs as follows: Two consignments were imported by the appellant with descripti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appellant Mr. Niranjan Puthran and respondent-department both filed appeals before the CESTAT. Appellant Mr Niranjan's appeal was remanded for De-novo adjudication vide order No. A/223/08/WZB/MUM/CSTB/C-II dated 05.03.2008. In the De-novo adjudication vide order No. CC/MJ/23/2018/Adj/ACC dated 18.11.2010 penalty of Rs. 1,00,000/- against Director of CHA Company Mr. Niranjan Puthran was increased ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve been increased and a new party should not have been held guilty in the absence of specific direction by the CESTAT. Appellants could not be placed in worse off situation for having preferring appeal before the CESTAT. Hence, we set aside the order passed by the Commissioner (Appeals) that confirmed such an order. Both the appeals are accordingly allowed. (Operative portion of the order pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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