2015 (12) TMI 1250

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Full Text of the Document

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....ppeal is that redemption fine should not have been imposed even though that was reduced to Rs. 80,000/- from Rs. 1,00,000/- by Commissioner (Appeals). Similarly, penalty equal to duty of Rs. 1,19,541/- should not have been imposed. 2. Record reveals that the Commissioner (Appeals) acted without issuance of notice to enhance penalty when Revenue was not in appeal before him. Law is well settled th....