https://www.taxtmi.com/caselaws?id=115434 The appellate court upheld the demand of duty against M/s. A.P.S. Cottons but found separate penalties on the company and its proprietor unjustified. The redemption fine deposited by the company was deemed reasonable despite disputes over the seized cotton yarn's value. Penalties on M/s. N.A. Pappuraja Sons Ginning Factory and its Manager were set aside due to insufficient evidence linking the factory to the offense. The penalty on the Manager was reduced based on his involvement and the offense's severity, with the overall penalty amount decreased in consideration of other parties' actions. en-us Wed, 20 Apr 2005 00:00:00 +0530 Tue, 29 May 2012 16:19:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115434 The appellate court upheld the demand of duty against M/s. A.P.S. Cottons but found separate penalties on the company and its proprietor unjustified. The redemption fine deposited by the company was deemed reasonable despite disputes over the seized cotton yarn's value. Penalties on M/s. N.A. Pappuraja Sons Ginning Factory and its Manager were set aside due to insufficient evidence linking the factory to the offense. The penalty on the Manager was reduced based on his involvement and the offense's severity, with the overall penalty amount decreased in consideration of other parties' actions. Case-Laws Central Excise Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115434