2005 (2) TMI 707

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....r the Appellant. None, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  The above captioned appeals have been filed against the common order-in-appeal. The appeal bearing No. E/2067/2004-C has been filed by the Revenue for the enhancement of the penalty imposed by the Commissioner (Appeals) through the impugned order, while the appeal bearing No. E/2335/2004-C has been fi....

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....r only two months i.e. September and October, 1997 could be demanded from them. The short paid duty for these two months was only of Rs. 35,377/-.  3.The learned Commissioner (Appeals) has accordingly imposed penalty of Rs. 35,377/- on the assessees. The plea of the Revenue that the penalty amount deserves to be enhanced, cannot be accepted, keeping in view the facts and circumstances of t....