MAJORITY ORDER : MS. ARCHANA WADHWA, MEMBER (J) AND SHRI V.K. JAIN, MEMBER (T) ATHERTON ENGG. CO. (PVT.) LTD. Vs. C.C. (AIRPORT & ADMN.), KOLKATA

JUDGEMENT

(1.) IN this matter there was a difference of opinion between the Members and the following points arose for consideration of the Third Member. Whether the duty is required to be confirmed against the appellants and the penalties reduced as held by the Learned Member (Technical), or the matter is required to be remanded to the Commissioner as held by the learned Member (Judicial).

(2.) THE Honble Third Member after hearing both sides and perusing the records at paras 24 and 25 held as follows :

(3.) BEFORE recording the final majority order, the Honble Member (J) observed as follows : Before I record the final majority order, I would like to observe that in paragraph 19 of the order recorded by me, the matter was also remanded for deciding upon the imposition of personal penalties upon the appellant either based upon applicability of the notification or alternatively in the light of the observations made in the preceding paragraphs i.e. para 18. Learned third Member has concluded that the matter has not been referred to him on the point of penalty. However, I feel that the above observation is not correct in as much as remand order included remand on penalty point also, in which case Learned third Member was required to resolve the difference on this point also i.e. remand to decide on the imposition of penalties. However, as Learned third Member has concluded that the matter is not required to be remanded as held by Member (Judicial), we record the final order as under.