2008 (5) TMI 390

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....r the Appellant. Shri K.P. Singh, SDR, for the Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. -  Heard both sides. 2. The appellants filed this appeal for disputed valuation adopted by the Department as well as demand of duty and interest apart from challenging the confiscation, imposition of redemption fine and penalty. The matter was part heard on 26-3-2008 w....

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....e valuation has been done on the basis of price ascertained by DRI in respect of comparable goods but no suppression or misstatement etc. and no incriminating evidence has been found in respect of the appellant, he pleads for waiver of redemption fine and penalty. 3. Heard the ld. SDR who supports the impugned order and states that the imposition of penalty and fine is justified in this ca....