2005 (3) TMI 604

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.... R.V. Ramakrishnappa, JDR, for the Respondent. [Order (Oral)]. - Both these appeals raise a common question of law and facts and hence they are taken up together for final hearing after allowing the stay applications granting waiver of pre-deposit of penalty of Rs. 25,000/- each, confirmed by the Commissioner (Appeals) in the impugned order against both the appellants. 2. This is the....

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....cts of the case. The Tribunal felt that the imposition of penalty is disproportionate and the matter was not in terms of law and, therefore, the matter was remanded to Commissioner (Appeals) to readjudicate and fix the same penalty as fixed in M/s. Bangalore Mono Filaments. The Revenue had accepted the penalty imposed on M/s, Bangalore Mono Filaments by OIA No. 140/2000-C.E., dated 12-5-2000 to an....

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.... the notice of the Commissioner (Appeals) about the disparity adopted by the Commissioner (Appeals) in fixing the penalty in respect of these parties dis­proportionately without any rhyme or reason. The learned Counsel submits that the Commissioner has not understood the Tribunal's order and without any appeal against M/s. Bangalore Mono Filaments's order, he had enhanced the penalty to M/s. B....

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....non-application of mind and lack of jurisdiction on the part of the Commissioner (Appeals) in modifying the OIA No. 140/2000-C.E., dated 12-5-2000 when there was no appeal or an order of remand on the said point by the Tribunal. The contention raised by the appellants in the present case about the enhancing of penalties in respect of M/s. Bangalore Mono Filaments and keeping the penalty in respect....