COMMR. OF CUS. & C. EX., HYDERABAD Vs. VISHWANATHAM PALURU

JUDGEMENT

(1.) HEARD the learned Deputy Commissioner (AR). None appeared for the respondent in spite of notice.

(2.) LEARNED Deputy Commissioner (AR) reiterates the grounds of appeal and submits that the adjudicating authority ought to have imposed a minimum penalty of Rs. 5000/ - and the Commissioner (Appeals) should have enhanced the penalty from Rs. 500/ - to Rs. 5000/ -.

(3.) EVEN otherwise, considering the nature of dispute and the stakes involved it is not appropriate for the department to have carried an appeal against the order of the original authority to the Commissioner (Appeals) and then to the Tribunal as well. Appeal is, therefore, rejected.