2009 (12) TMI 922

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....Khan for the Appellant and learned Advocate, Shri S. Banerjee for the Respondents at Sl. Nos. 1 and 2. None appeared for SI. Nos. 3 to 5. 2. The Issue involved in these Appeals is common, therefore they are being disposed of by a common Order. Revenue is in appeal against the Commissoner (Appeals') Order, whereby the latter has reduced the redemption fine and penalty to 10 per cent and 5 pe....

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....ation, I find that the value was enhanced by the Department based on Chartered Engineer's Certificate. The Commissioner (Appeals) relied upon the Tribunal's decision in the case of Navpad Enterprises and Ors. cases reported in 2009(235) ELT 376 (Tri-Bang.) by which redemption fine and penalty of 10 per cent and 5 per cent, respectively were imposed. The said decision was affirmed by the Ho....