2011 (1) TMI 869

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....nt : Shri Prem Ranjan, Advocate   PER ARCHANA WADHWA:   Being aggrieved with that part of the impugned order of the Commissioner (Appeals) vide which he has reduced the redemption fine and quantum of personal penalty on the respondents while upholding other part of the order passed by the adjudicating authority the Revenue has filed the present appeal.   2. For better appre....

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....for all the diesel engines can not be accepted. Aslo, the appellant referred that the same adjudicating authority in its order dated 04.03.2006 has taken the assessable of the same goods to be Rs. 6,150/- per piece and market value to be Rs. 8,500/- per piece, whereas in the present case the same goods were assessed at Rs. 7,900/- per piece and market value at Rs. 12,500/- per piece. The appellant....

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....g in view the entire facts wherein the value has been loaded, so as increasing the duty component to Rs. 1 lac approx. and in addition the appellants has suffered huge demurrage/detention/ground charges as the consignment is pending since 10.12.2006, it is held that redemption fine & penalty imposed in this case by the adjudicating authority is quite harsh and excessive and as such need to be suit....