2002 (8) TMI 703

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..... na Wadhwa, Member (J)]. Vide the impugned Order, the authorities below have confiscated 17 MTs. of Brass Scrap with an option to the appellants to redeem the same on payment of redemption fine of Rs. l,25,000.00 (Rupees one lakh twenty-five thousand), and penalty of Rs. 55,000.00 (Rupees fifty-five thousand) has been imposed upon them, apart from confirmation of differential duty of Rs. 1,79 .....

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..... ested for a lenient view. 3. Before us, Shri B. Saha, learned Advocate for the appellants, does not dispute the confirmation of duty amount. He, in fact, submits that the duty stands fully deposited by the appellants and the clearance has been taken by them. He, however, prays for reduction in redemption fine and penalty by submitting that the appellant-company was not at mistake and the mix-up .....

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..... Scrap in the consignment to the extent of 17 MTs. There is nothing on record to show that the mistake was done at the supplier s end, which in any case, seems to be improbable. As such, he supports the impugned orders and prays that the redemption fine and penalty be maintained at the same level. 5. After hearing both sides and after appreciating the submissions made from both sides, we confirm .....

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