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    <title>2009 (8) TMI 1183 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT Kolkata dismissed the Revenue&#039;s appeal seeking enhancement of a redemption fine of 10% and penalty of 5% imposed on used photo copier machines. The Tribunal upheld the Commissioner&#039;s decision based on precedent set by previous Tribunal rulings, particularly the Office Devices case, which had been validated by the Kerala High Court. The judgment emphasized consistency in applying fines and penalties as per established precedents, ultimately affirming the lower fines imposed by the Commissioner.</description>
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    <pubDate>Thu, 27 Aug 2009 00:00:00 +0530</pubDate>
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      <description>The Appellate Tribunal CESTAT Kolkata dismissed the Revenue&#039;s appeal seeking enhancement of a redemption fine of 10% and penalty of 5% imposed on used photo copier machines. The Tribunal upheld the Commissioner&#039;s decision based on precedent set by previous Tribunal rulings, particularly the Office Devices case, which had been validated by the Kerala High Court. The judgment emphasized consistency in applying fines and penalties as per established precedents, ultimately affirming the lower fines imposed by the Commissioner.</description>
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      <pubDate>Thu, 27 Aug 2009 00:00:00 +0530</pubDate>
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