1998 (5) TMI 125

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...., for the Respondent. [Order]. - These are two appeals filed by M/s. CNM Impex against the Commissioner (Appeals) Order Nos. 75 to 90/97, dated 27-5-1997. In this order the Commissioner (Appeals) has enhanced the redemption fine from Rs. 1,50,000/- imposed by the Assistant Commissioner to Rs. 2,08,160/- in each case and he also enhanced the amount of penalty from Rs. 4,000/- to Rs. 20,820/- ....

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.... order enhancing any penalty or fine in lieu of confiscation or confiscating goods of greater value shall not be passed unless the appellant has given a reasonable opportunity of showing case against the proposed order. He, therefore, requested that the matter may be remanded to the Commissioner (Appeals) so that they may explain their case with him. 3. Shri A.M. Tilak, learned JDR submitt....

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....tion of natural justice is involved, the appeals are taken up for final disposal with the consent of both the sides. Accordingly, the pre-deposit for remaining amount of redemption fine and penalty is waived. 5. After hearing both the sides. I find that the Commissioner (Appeals) had allowed an opportunity of hearing to the appellants and the date of hearing was intimated by telegram. The ....