2003 (8) TMI 284

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..... te, for the Respondent. [Order per : Gowri Shankar, Member (T)]. The mistake alleged in the Department s application referring to Steelco Gujarat Ltd., the assessee, is that the Tribunal, in coming to its conclusion that no duty was payable on 81 coils of imported steel stated to have been removed from the bonded warehouse of the assessee without payment of duty, has not considered the j .....

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..... a, we are not able to see there existence of an error apparent on the record. It is always open to the department to assail the Tribunal s order, if it is so advised, before an appropriate forum. 2. So far as K.V. Diwakar, Manager of the respondent, is concerned, the reduction of the penalty imposed on him from Rs. 10 lakhs to Rs. 50,000/- cannot by any stretch of imagination be considered .....

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