Re-examining the issuing authority unnecessary as duty demand not contested

Principal Commissioner of Customs Vs Custodian (CESTAT Chennai) CESTAT Chennai held that the respondent is not contesting the duty demand and penalty and the entire duty and penalty is also paid by the respondent. Then, remanding the matter of re-examining whether the SCN issuing authority is proper or not is totally unnecessary and uncalled for. Facts- The respondent was ordered to pay an amount of Rs. 22,77,047/- on account of pilferage of goods from their CFS without filing Bill of Entry. The respondent paid up the entire duty amount on the goods illegally removed from CFS. Penalty of Rs. 5...