2004 (5) TMI 443
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....he Respondent. [Order per : S.S. Sekhon, Member (T)]. - Heard both sides and considered the issues and it is found :- 2. (a) Appellants are aggrieved by the order of Commissioner of Customs Central Excise, Goa, who on their import of old and used diesel engines enhanced the values and imposed redemption fines and penalties as follows :- Description Enhanced    Redemption &em....
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....g need a redemption fine in excess of that stipulated in the Customs Appraising Manual and he has to specifically arrived at findings as to how and why such fine being determined by him should be more than the 'norms' as prescribed by the Board and Manual instruction. In the present case it was pointed out by the ld. Advocate that the Commissioner has taken cognizance of the importer submission as....
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....r of Hon'ble CEGAT, WZB Nos. 75-76/97-WZB dated 7-1-98 [1998 (98) E.L.T. 381 (Tri.)] in respect of M/s. Nank Trading Co. v. CC, Mumbai in the matter of imposition of fine and penalty on used Diesel Engines where fine was 100% of the value and penalty of 10% thereof has been considered reasonable and appropriate. I have also considered that in view of the recent price hike of about 40% on the Diese....
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....er and relied by him do not find part of the show cause notice as relied upon documents. Orders relying upon material not disclosed and not considering the material submitted by defence are to be set aside. In view of the fact, that this Tribunal had arrived at redemption fine vide the above said decision in the case of Sagar Auto Works and Others that fine at 45% of enhanced value and penalty at ....