https://www.taxtmi.com/caselaws?id=1397 The Tribunal allowed the appeal, setting aside the order-in-appeal that imposed redemption fine, duty liability, and penalty without proper notice. The Tribunal emphasized the necessity of providing an opportunity for a hearing when enhancing penalties or fines, especially without relevant legal citations being considered. It stressed that imposing fines and penalties without evidence of duty evasion was unwarranted, ultimately ruling in favor of the appellant due to procedural irregularities and lack of fair consideration of legal arguments. en-us Fri, 02 Mar 2007 00:00:00 +0530 Mon, 14 Apr 2008 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1397 The Tribunal allowed the appeal, setting aside the order-in-appeal that imposed redemption fine, duty liability, and penalty without proper notice. The Tribunal emphasized the necessity of providing an opportunity for a hearing when enhancing penalties or fines, especially without relevant legal citations being considered. It stressed that imposing fines and penalties without evidence of duty evasion was unwarranted, ultimately ruling in favor of the appellant due to procedural irregularities and lack of fair consideration of legal arguments. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1397