2009 (8) TMI 1183

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....ri Shovendu Banerjee,Advocate for Sambhav Enterprises for the Respondent (s) Per Shri S.S. Kang Heard both sides. 2. In Appeal No. 99/09, the Revenue removed the defects in the appeal of the appellant. 3. Common issue is involved in these appeals therefore are being taken together. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) imposed a redemption ....

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....ces is dismissed by Kerala High Court vide order dated 5/6/2009. The contention is that in view of the above decision, the impugned order is rightly passed. 5. I find that Revenue's appeal is on the enhancement of redemption fine and penalty. The Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Office Devices which is upheld by the Kerala High Court whereby the Red....