2011 (1) TMI 56

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....d by the Commissioner (Appeals) vide which he has reduced the redemption fine and penalty imposed upon the importer, while upholding the value enhanced by the original adjudicating authority, the Revenue has filed the present appeal.   2. We have heard Shri Sonal Bajaj, ld. SDR and none appeared for the respondent.   3. For better appreciation of the reasons adopted by Commissioner....

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....in redemption fine and penalty have been substantially reduced. The appellants have cited Hon ble Tribunal Final Order No. 1071/06-SM(BR) dated 3.7.06 in the case of M/s Supreme Enterprises, Delhi and No. 1590/06-SM(BR) dated 31.10.2006 wherein the Tribunal has upheld the Order-in-Appeal passed by the Commissioner (Appeals), Central Excise, Chandigarh wherein redemption fine and penalty were subst....

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....e of Supreme Enterprises rejected the appeal filed by the Revenue and has taken into consideration the fact of loading of value and demurrage and detention charges incurred by the respondent. As against the above, Revenue has not advanced any reasons to enhance the redemption fine or penalty. It only stands contended that the low fine and penalty shall encourage the importer to carry such restrict....