2009 (3) TMI 723

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....Shri Sansar Chand, DR, for the Respondent. [Order]. -  Learned Counsel Shri A.L. Malhotra submits that this appeal has arisen out of order of the learned Commissioner imposing redemption fine of Rs. 25,000/- and duty liability of Rs. 34,817/- with equal amount of penalty. He submits that due to short circuit, there was fire and the goods were destroyed which is evident from pages 21-22 ....

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....eceived from M/s. J.J. Foam (P) Ltd. on job work shall be made. Learned Commissioner in para 13 of his order found that the appellant had redeemed the goods lying in the factory and claimed to have been destroyed by fire on 18-6-2004. The redemption fine of Rs. 25,000/- was paid on 23-10-2004. The appellant has also deposited duty of Rs. 34,817/- along with equal amount of penalty. Therefore, the ....