2003 (11) TMI 478

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..... appeal is against the order of the Commissioner (Appeals) reducing the penalty imposed on the assessee of Rs. 1,29,768/- to Rs. 97,326/- and reducing the fine for redemption on goods ordered to be confiscated from the assessee from Rs. 1,30,000/- to Rs. 65,000/-. 2. The ground in the appeal, that the Commissioner has not furnished any reason for reducing the fine for redemption and penalty. In t .....

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..... the fine and penalty. No such indication of any kind is forthcoming. On the contrary, he has noted the admission of the assessee that the goods were manufactured and cleared from its factory without payment of duty. He has noted the contravention of law by the assessee. Therefore, since existence of any factor justifying reduction in fine than decided by the Asstt. Commissioner, he could not have .....

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