2015 (12) TMI 1250

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.... The challenge of the appellant in this appeal 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 ....

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....sioner (Appeals) did not advance any reason in his order to discard the quantum of levy of penalty of Rs. 50,000/- except acting like a revisionary authority. Therefore, his order on this count does not sustain and Penalty is reduced to Rs. 50,000/- (Rupees Fifty Thousand only) what that was imposed in adjudication. 3. On the account of redemption fine, there is no material from the appellant t....