ORDER
G.A. Brahma Deva, Member (J)
1. This appeal arises out of and is directed against the Order-in-Original No. 45/ 95 (Coll.) dated 13-6-95 passed by the Commissioner of Customs, Customs House, Culcutta.
2. It was charged that the appellants have imported used diesel engines unauthorisedly and made an attempt to evade customs duty to the tune of Rs. 3,31,000. The Collector who adjudicated the Order confirmed the show cause notice ordering absolute confiscation in addition to imposing personal penalty of Rs. 1,50,000.
3. Arguing for the appellants Shri M.A. Rangaswamy, learned Advocate submitted that the order suffers from denial of natural justice inasmuch as the submissions/plea made by the appellants were not considered apart from no evidence is placed on record in support of confirmation of the show cause notice. He also submitted that this very issue has come up for consideration before the Tribunal in party’s own case as , wherein it was held that there was no valid reason for rejecting the transaction value. He submitted that in that case the Collector of Customs, Delhi has accepted transaction value and not being satisfied with the Order passed by the Collector of Customs, Delhi, the department had filed appeal before the Tribunal and the same was dismissed.
4. Shri P.K. Jain, learned SDR, arguing for the Revenue submitted that the case law referred to by other side is not applicable in the facts of this case. The charges there in were altogether different from this case. However, he submitted that he has no objection to remand the matter for reconsideration of the entire issue.
5. We have carefully considered the matter. In view of the submissions made by the learned Counsel for the appellants that various points raised by him have not been considered by the adjudicating authority and in the light of the view that entire case required to be reconsidered by the jurisdictional adjudicating authority we are remanding the matter to the jurisdictional Commissioner to examine the issue afresh and to pass appropriate order after providing suitable opportunity to the appellants to present their case. Thus this appeal is allowed by way of remand.