2004 (11) TMI 360

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.... Shri R.K. Chandan, JDR, for the Respondent. [Order]. -  These appeals arose out of the order of the Commissioner (A) who in the impugned order dismissed the appeals of the company M/s. Ravi Raj Rerolling Mills (P) Ltd. and its Director, on merits in so far as the company's appeal is concerned and on non-maintainability of the appeal of the Director inasmuch as the latter has not signe....

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....ity of the Director is brought out. In regard to confiscation of vehicles in which non-duty paid goods were carried, the contention is that redemption fine of Rs. 2 lakhs is excessive when the total duty liability on the goods is less than a lakh of rupees. 4. Heard both sides. 5. In so far as the penalty under 11AC and interest under Sec 11AB, I observe that such penalty and inter....

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....has to be signed by the appellant. I do not see any reason to interfere with the order of the lower appellate authority. 7. The appeal in respect of the vehicles which were confiscated and allowed to be redeemed on payment of a fine of Rs. 2 lakhs, I observe that the vehicle owner has not preferred any appeal before me. It is the company whose non duty paid goods were carried in the vehicl....