2005 (10) TMI 376

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....i D.H. Mehta, Advocate, for the Respondent. [Order]. - Heard both sides. 2. Both these appeals are filed by the Revenue against an Order-in-Appeal No. RKS/294-295/DAMAN/2003, dated 17-12-2003 passed by the Commissioner of Customs & Central Excise (Appeals), Daman, for enhancement of the penalty amount. 3. The assessee also filed two similar appeals against the same Order pass....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er. Consequently, they remained on the file undisposed till today. This is obviously due to the mistake on the part of the Department Representative in not bringing to notice to the Tribunal about the pendency of the appeals. 5. On due consideration of the matter, the assessee was shown some concession by reducing the penalty amount having regard to the factum of the duty involved. In the ....