2009 (8) TMI 1022 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT NEW DELHI heard an appeal filed by Revenue against an order by the Commissioner (Appeals) that reduced redemption fines and penalties. The Revenue argued that the respondents imported goods without a license, indicating malice, and that the reduction in fines and penalties was unwarranted leniency. The Company Secretary for the respondent contended that the goods were accurately declared, and that the penalties were already sufficient. The Tribunal found that the respondent imported the goods for the first time, had not misdeclared the goods, and had paid duty. The Commissioner (Appeals) had considered all available materials and reduced the fines and penalties accordingly, leading to the rejection of the Revenue's appeal. The order was pronounced on 6-8-2009.