9911796707
TMI Blog2000 (8) TMI 915X X X X Extracts X X X X X X X X Extracts X X X X ..... peals raise same question of law and facts, hence they are taken up together for disposal as per law. In both the appeals, there is an order of confiscation of line light lamps and flourescent lamps under the relevant provisions of law and the same had been granted redemption on payment of fine. In Appeal No. C/282/96, redemption fine has been retained as Rs. 85,000/- by the Commissioner (Appeals) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ide Final Order No. 2594-2596, dated 15-12-98 in the appellants own case in Para 6 held as under :- 6. I have carefully considered the submissions of both sides and records of the case. I find that the basic dispute is on the ground as to whether the items declared as parts of electrical lamps were in fact so finished as to qualify for being consumer goods or not. The order-in-original has foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld be met, if the redemption fine against imports of all the three bills of entries are reduced from 50% to 35% of their value. The order-in-appeal is modified to this extent only. The appeal is, therefore, partially allowed in the above terms with consequential relief, as per law. 5. In terms of the above order, the redemption fine is reduced to 35% of the value of the goods and therefore, th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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