2006 (2) TMI 530

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..... . [Order]. None appeared for the respondents. Heard Shri Nair, learned D.R. appearing for the department. In these cases, the Commissioner (Appeals) has set aside the original orders following judgment of the Honourable single Judge of the Honourable Madras High Court in the case of Beauty Dyers v. Union of India - 2004 (166) E.L.T. 27 (mad.) = 2002 (52) R.L.T. 636 (Mad.) The learned D.R .....

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..... pose lesser amount of penalty. 2. After going through the case records and following the decisions of the jurisdictional Hon ble High Court of Gujarat, I set aside the impugned order in appeal passed by the lower appellate authority and restore the orders passed by the original authority with the modification that penalties imposed shall be reduced to 10% of the duty amounts in each case conside .....

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