LOVELY OFFSET PRINTERS Vs. CESTAT

JUDGEMENT

(1.) The present appeal has been filed as against the Final Order No. 189/2012, dated 5-3-2012 in A. No. C/468/2004 passed by the first respondent.

(2.) The brief facts, which are necessary to dispose of the present Civil Miscellaneous Appeal, are as follows :

(3.) The only contention put forth by the learned counsel for the appellant in this appeal is that the appellate authority originally remitted the matter in Final Order No. 592-597 of 2002, dated 17-5-2002 for de novo adjudication. The Commissioner of Customs, on completion of de novo enquiry, imposed a penalty of Rs. 1,30,000/- under Section 112(a) of the Customs Act, 1962. Originally, when the order was passed by the Commissioner of Customs, Trichy, vide Order-in-Original No. 45/2000, dated 30-5-2000, no penalty was levied. The order of remand was passed by the first respondent on 17-5-2002 only on the appeal filed by the appellant. Under such circumstances, the second respondent ought not to have imposed the penalty. Hence, the appellant has filed an appeal before the first respondent. But, without considering the same, the said appeal was dismissed by order dated 5-3-2012, which is impugned herein. Thus, the appellant sought for setting aside the order passed by the first respondent.