2007 (2) TMI 508

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....i N. Viswanathan, Consultant, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  These applications filed by the department seek to rectify what is referred to as 'apparent mistake' in Final Order No. 1103 & 1104/2006 dt. 28-11-2006 passed by this Bench in appeal Nos. C/381 & 382/2006. The redemption fine and penalty on the appellants (respondent in the present applications) were....

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.... 3,00,000/- (Rupees Three lakhs only). Coming to the penalties, we are of the view that learned Commissioner has imposed penalties not matching the offence found against the appellants. In the facts and circumstances of the cases, we reduce the penalties on M/s. N.K. Enterprises and M/s. Sri Balaji Office Equipment to Rs. 3,00,000/- (Rupees Three lakhs only) and Rs. 2,00,000/- (Rupees Two lakhs on....

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....exercise of our discretion. We had done likewise in the earlier cases of M/s. N.K. Enterprises and M/s. Sri Balaji Office Equipment also. In neither of the cases had we adopted any such arithmetical formula as is now sought to be made out by the department. Hence the so-called "rectifiable mistake" does not exist in the final order. The applications stand dismissed. 3. However, we must take ....