COMMISSIONER OF CUSTOMS Vs. VIKARAM JAIN

JUDGEMENT

(1.) The legality and correctness of the order passed by the CESTAT on 13-2-2006 in Final Order 624/2006, 2006 (205) E.L.T. 735 (Tri.-Bang.) is called in question by the Revenue.

(2.) On the ground that the assessee has failed to fulfill the export obligation by issuing a show cause notice under Section 112 of the Customs Act, levied penalty by invoking the provisions of Section 114 of the Act, the assessee filed an appeal before the Tribunal. The Tribunal only on the ground that in the show cause notice the Revenue had relied upon Section 112 of the Customs Act and could not levy the penalty relying upon Section 114 of the Act, without considering the case of the Revenue on merits, set aside the order.

(3.) We have heard the Counsel for the parties.