2011 (1) TMI 869

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 appreciation of the controversy we reproduce para ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... 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 appellants have placed reliance in case of M/s. Kapson I....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....s 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 suitable modified."   3. It is seen from the ....