2003 (5) TMI 373

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.....C. Pushkarna, JDR, for the Respondent. [Order]. - Heard. This appeal has been filed by the appellants against the Order-in-Appeal dated 28-6-2002 vide which the penalty of Rs. 50,000/- has been affirmed by the Commissioner (Appeals) against the appellants. 2. The facts are not much in dispute. The appellants are traders. As a result of physical verification of their stock by the Cen....

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....y traders and no duty evasion is involved. He has prayed for reduction in the penalty amount as the penalty imposed is quite exorbitant. Learned JDR has, however, contested the prayer of the Counsel. 4. I have gone through the record. Keeping in view the facts and circumstances of the case and the fact that no duty evasion can be said to have been committed by the appellants who are only t....