2002 (2) TMI 1078

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..... : S.L. Peeran, Member (J) (Oral)]. This is a Revenue appeal arising from Order-in-Original No. 13/96, dated 28-10-96 by which the Commissioner of Central Excise, Trichy has ordered for enhancement of the value of imported goods viz. Cassia of Chinese origin at US $ 1050 CIF per MT. He also ordered for confiscation of the goods valued at Rs. 13,70,155.00 by giving option of redemption on paym .....

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..... th redemption fine and penalty, although redemption fine has been reduced, but penalty has not been touched and it requires to be dealt with now. 14. The learned Counsel in counter submits that the penalty imposed is already very high and therefore the Tribunal did not modify that order by reducing the penalty. Therefore, the question of enhancing the penalty further does not arise as they have .....

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