2017 (10) TMI 983

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....dal The Revenue is in appeal against the order of ld. Commissioner (Appeals) dated 01/10/2013, wherein the ld. Commissioner (Appeals), reduced the penalty from Rs. 50,00,000/- to Rs. 2,00,000/- against the respondent. 2. The brief fact of the case are that respondent is owner of the vehicle involved in smuggling of Red Sandal. On 12/02/2011 one Shri Dinesh Kumar Chauhan, the clearing agent, ....

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.... and it was found that the said Sheesham Wood is Red Sandal. Therefore, proceedings were initiated and the vehicle in question was seized. After adjudication, a penalty of Rs. 50,00,000/- was imposed on the respondent. On appeal before the ld. Commissioner (Appeals) reduced the penalty from Rs. 50,00,000/- to Rs. 2,00,000/-. Being aggrieved by the said order, Revenue preferred appeal before me. ....

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....nalty of Rs. 5,00,000/-, has been imposed, whereas on the respondent, the penalty was imposed to the tune of Rs. 50,00,000/- without any reason. 6. In that circumstance, the ld. Commissioner (Appeals) has rightly observed as under:- "The appellant in their grounds of appeal has submitted that he was not aware of loading of any kind of wood. Neither, the appellant had told about loading of Sh....

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....ow Cause Notice that appellant was engaged in the case for monetary gains, the only charge against appellant is statement of driver, under such circumstances imposition of hefty penalties amounting to Rs. 50,25,000/- under Section 114 & 117 appears to be on higher side after considering the fact that Adjudicating Authority has imposed lesser penalty of Rs. 5,00,000/- on Balram & Pintoo who appears....