2000 (8) TMI 915

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....nan, DR, for the Respondent. [Order]. -  Both these appeals raise same question of law and facts, hence they are taken up together for disposal as per law. In both the appeals, there is an order of confiscation of line light lamps and flourescent lamps under the relevant provisions of law and the same had been granted redemption on payment of fine. In Appeal No. C/282/96, redemption fin....

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....ng to the same party for challenging the quantum of redemption fine. The Tribunal vide Final Order No. 2594-2596, dated 15-12-98 in the appellants own case in Para 6 held as under :- "6. I have carefully considered the submissions of both sides and records of the case. I find that the basic dispute is on the ground as to whether the items declared as parts of electrical lamps were in fact ....