2011 (7) TMI 151

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....sp; Shri Anil Khanna, Authorized Departmental Representative (DR) for the Revenue .   Per Dr. C. Satapathy:   Heard both sides at length.   2. Ms. Seema Jain, learned Advocate appearing for the appellants in Appeal No.E/2918-2919/09 submits that the appellants are not disputing the duty liability in respect of the impugned goods found in the premises of the factory of th....

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....9 on the ground that already separate penalty equivalent to duty amount has been imposed on M/s Natraj Plast Industries Ltd. of which the appellant is only a Director.   4. Shri A.K. Mishra, learned Consultant appearing for the appellants in Appeal No.E/2932-2933/2009 pleads that the penalties imposed in these two cases are equal being Rs.50,000/- in each case whereas the quantity of goods....

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....ailed, the same take into account all the submissions made on behalf of the appellants and there are adequate reasons given for confirmation of the duty demanded along with interest. As such, there is no case for reduction in the duty amount confirmed. However, the claim made by the learned Advocate Ms. Seema Jain regarding part payment of the duty amount requires to be considered and the same req....

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.... reasonable considering the value of the confiscated goods and hence the same requires no further reduction. However, the penalty imposed on the fourth appellant in Appeal No.E/2933/2009 requires proportionately to be reduced taking into account the lower value of the confiscated goods. Accordingly, I reduce the same to Rs.15,000/- (rupees fifteen thousand only).   9. In the result, Appeal....