2019 (6) TMI 1461

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....R AND HON'BLE MEMBER (TECHNICAL), MR. RAJU For the Appellant : None For the Respondent : Shri S.N. Gohil, Supdt.(AR) ORDER RAMESH NAIR The present appeal is directed against the order passed by Chief Commissioner whereby the compounding applications have been rejected. The Competent Authority rejected the application on the ground that the appellants have not paid the required r....

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....e is no question of demand of redemption fine. 3. K.J. Kinariwala, Ld. Asst. Commissioner (AR) appearing on behalf of the Revenue, reiterates the findings of the impugned order. 4. We have heard both sides and perused the records. We find that the compounding applications were rejected only on the ground that the appellant have not deposited the redemption fine. The Hon'ble Gujarat High Cour....