2011 (1) TMI 56

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..... hich he has reduced the redemption fine and penalty imposed upon the importer, while upholding the value enhanced by the original adjudicating authority, the Revenue has filed the present appeal.   2. We have heard Shri Sonal Bajaj, ld. SDR and none appeared for the respondent.   3. For better appreciation of the reasons adopted by Commissioner (Appeals) for reducing the redemption fin .....

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..... stantially reduced. The appellants have cited Hon ble Tribunal Final Order No. 1071/06-SM(BR) dated 3.7.06 in the case of M/s Supreme Enterprises, Delhi and No. 1590/06-SM(BR) dated 31.10.2006 wherein the Tribunal has upheld the Order-in-Appeal passed by the Commissioner (Appeals), Central Excise, Chandigarh wherein redemption fine and penalty were substantially reduced under the similar circumsta .....

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..... iled by the Revenue and has taken into consideration the fact of loading of value and demurrage and detention charges incurred by the respondent. As against the above, Revenue has not advanced any reasons to enhance the redemption fine or penalty. It only stands contended that the low fine and penalty shall encourage the importer to carry such restricted goods and defeat the basic purpose of bring .....

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