2004 (11) TMI 360

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..... Respondent. [Order]. These appeals arose out of the order of the Commissioner (A) who in the impugned order dismissed the appeals of the company M/s. Ravi Raj Rerolling Mills (P) Ltd. and its Director, on merits in so far as the company s appeal is concerned and on non-maintainability of the appeal of the Director inasmuch as the latter has not signed the appeal memorandum. 2. The fac .....

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..... confiscation of vehicles in which non-duty paid goods were carried, the contention is that redemption fine of Rs. 2 lakhs is excessive when the total duty liability on the goods is less than a lakh of rupees. 4. Heard both sides. 5. In so far as the penalty under 11AC and interest under Sec 11AB, I observe that such penalty and interest is not imposable as the duty demanded is paid even before .....

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..... fere with the order of the lower appellate authority. 7. The appeal in respect of the vehicles which were confiscated and allowed to be redeemed on payment of a fine of Rs. 2 lakhs, I observe that the vehicle owner has not preferred any appeal before me. It is the company whose non duty paid goods were carried in the vehicles who chose to appeal against confiscation of the vehicles belonging to .....

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