2008 (2) TMI 678

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..... first adjudication order, quantum of penalty cannot be enhanced - enhancement of penalty set aside.
S/Shri S.S. Kang, P. Karthikeyan, JJ. REPRESENTED BY : Shri Bipin Garg, Advocate, for the Appellant. Shri Sanjay Kumar, SDR, for the Respondent. [Order per : S.S. Kang, Vice-President]. - Heard both sides. On merit, we find that the issue is covered against the appellant by the decision of .....

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..... n of the appellant hence enhancement of penalty in the remand proceeding, in absence of challenge by the Revenue, is not sustainable. Keeping in view the facts and circumstances of the case, we set aside the enhanced penalties. The appellants are liable to penalty of Rs. 15,000/- and Rs. 20,000/-. The impugned order is modified to that extent only. The appeals are disposed of as indicated above. .....

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