ORDER
Shri G.A. Brahma Deva
1. This is an appeal filed by the Department against the impugned order dated 11.8.97 passed by the Commissioner, Customs, Cochin. In the impugned order, the Commissioner has imposed a penalty of Rs one lakh under Section 112 of the Customs Act. The department has filed an appeal on the ground that the penalty imposed is not sufficient in view of the fact that conditions are not fulfilled in importing waste oil. On the other hand Shri Nambiar, Adv., appearing for the respondents submitted that against the same impugned order with reference to the imposition of penalty of Rs one lakh, the party has filed an appeal. The matter has been demanded to the Commissioner for readjudication as per Order No 22/99 dated 4.1.99. Para-5 of the said order is as under:-
We notice that the Commissioner ought to have given the reason as to why he has imposed the penalty of Rs 1 lakh. There is no finding given on this aspect of the matter and therefore as the order is a non-speaking one, we set aside the same in this respect and remand the case to the Commissioner for de novo consideration with the direction that the Commissioner shall examine the aspect of imports made by the appellants on earlier occasions and as to whether the same liable to clear under OGL as contended. Appellants shall be given hearing in the matter. Thus the appeal is allowed by way of remand.”
2. In the facts and circumstances, in view of the position that the matter has already been remanded, in line with that order, this matter is also remanded to the adjudicating authority. All the issues are kept open. Thus this appeal is allowed by way of remand.
(Pronounced and dictated in open court)