2004 (10) TMI 432

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....e Appellant. Shri D.N. Chaudhary, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  This appeal has been preferred against the impugned order-in-appeal vide which the Commissioner (Appeals) has enhanced the penalty under Rule 96ZP(3) against the appellants. 2. The learned Counsel has contended that since the duty had already been paid along with the interest, ....

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....ing authority imposed penalty of Rs. 25,000/- under Rule 96ZP(3) of the Rules on the appellants keeping in view the payment of duty already made. The Commissioner (Appeals) on an appeal filed by the Revenue against that order of the adjudicating authority, had enhanced the penalty equal to the duty amount detailed above, but he has not recorded any reasons for making this enhancement. He has lost ....