2016 (8) TMI 1072

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.... Commr. (A.R.) for Elegant Sales Co.  And Shri M.K. Mall Asstt. Commr. (A.R.) for Stonemann Marbles Inds. for Appellants None  for respondent ORDER  In all these appeals, the common issue involved is that the Revenue sought for enhancement of the redemption fine imposed by the adjudicating authority. For better understanding the chart is given below: Sr. No. Appeal No....

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.... 4.  On careful consideration of the submissions made by the Ld. A.R. and on perusal of records.  We find that in all the cases, the fact is that the respondents have imported Marble Blocks without obtaining Special Import Licence and there is also mis-declaration of the value. We observe from the impugned order that though the redemption fine was not to the extent of margin but the pen....