TMI Blog2010 (10) TMI 63X X X X Extracts X X X X X X X X Extracts X X X X ..... section 173Q - appeal before the Commissioner (Appeals) - appeal before the Commissioner (Appeals) reduce the demand of duty - - Held that: - determination of redemption fine and penalty is the matter of estimate and does not give rise to any substantial question of law. The appeal is accordingly dismissed - 239 of 2009 - - - Dated:- 1-10-2010 - Yatindra Singh, Rajes Kumar,JJ. 1. It appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the order of Commissioner (Appeals), the Department filed appeal before the Tribunal. The Tribunal by impugned order allowed the appeal in part and reduced the redemption fine and penalty to the extent of Rs.60,000.00 and Rs.30,000.00 respectively. 4. We do not find any error in the order of the Tribunal. The determination of redemption fine and penalty is the matter of estimate and does not g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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