2005 (5) TMI 439

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..... s appeal which has been filed by the appellants against the Order-in-Appeal, the issue relates only to the quantum of penalty imposable on them. 2. I have heard both the sides and gone through the record. The facts are not much in dispute. The appellants were charged with the clandestine removal of 180 bags of D.P. sugar without payment of duty to M/s. Hindustan Lever Ltd. under the cover of 8 i .....

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..... of the amount equivalent to the duty amount. The duty amount involved is only Rs. 15,300/- which was deposited by the appellants before the adjudication proceedings were concluded. Therefore, penalty which could be imposed on the appellants was to the equal amount of duty. The penalty of Rs. one lakh as against the duty evasion of Rs. 15,300/- is not justifiable under the law. The penalty is acco .....

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