Tribunal grants partial relief in appeal cases, adjusting fines and penalties.

The Tribunal partially allowed the appeals. In appeal No. E/344/2008, the redemption fine of Rs. 2 lakhs was set aside, while the penalty of Rs. 1,10,000 was upheld. In appeal No. E/345/2008, the penalty imposed on the Director was reduced from Rs. 50,000 to Rs. 20,000. The judgment provided consequential reliefs as applicable, concluding the case with the pronouncement made in open court.

---

---

Issues involved:
Redemption fine and penalties imposed on the appellant.

Analysis:
1. Imposition of Redemption Fine:
The case involved a dispute regarding the legality of imposing a redemption fine of Rs. 2 lakhs on the appellant for removing 34 timber logs without approval. The appellant argued that since the goods were not available for confiscation, the imposition of the redemption fine was not justified. Referring to the judgment in Dev Anand Agarwal Vs. CC, New Delhi, it was held that when goods are not available for confiscation, redemption fine cannot be imposed. Consequently, the redemption fine of Rs. 2 lakhs was set aside.

2. Penalties Imposed:
The next issue addressed was the sustainability of the penalties imposed on the appellant and the Director of the company. The appellant claimed that they removed the logs for technical testing purposes and had no intention to evade duty. However, the respondent contended that the appellants tampered with the logs in the bonded warehouse, indicating an intention to evade duty. The Tribunal found that the actions of the appellants, including bringing wood cutting equipment to tamper with the logs, demonstrated an intent to bypass regulations. As a result, the penalty of Rs. 1,10,000 on the company was upheld. However, the penalty of Rs. 50,000 on the Director was considered excessive, and it was reduced to Rs. 20,000 to ensure justice was served.

3. Final Decision:
In conclusion, the Tribunal partially allowed the appeals. In appeal No. E/344/2008, the imposition of the redemption fine was set aside, while the penalty of Rs. 1,10,000 was upheld. In appeal No. E/345/2008, the penalty was reduced from Rs. 50,000 to Rs. 20,000. The judgment provided consequential reliefs as applicable, bringing the case to a close with the pronouncement made in open court.

---