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TMI Blog2011 (8) TMI 955X X X X Extracts X X X X X X X X Extracts X X X X ..... n the lower side and even if the entire margin of profit is wiped out the redemption fines confirmed by the Commissioner (Appeals) are much on the higher side. Similarly, the penalty reduction to Rs.20,000/- cannot be faulted upon inasmuch as there was no mis-declaration of description of the goods - Decieded in favour of assessee. - 612, 613 of 2007 - - - Dated:- 3-8-2011 - Ms. Archana Wadhwa, Shri Mathew John, JJ. Appeared for Appellant : Shri K.K. Jaiswal, SDR Appeared for Respondent : Shri K.K. Anand, Advocate Per Archana Wadhwa : Both the appeals filed by Revenue are being disposed of by a common order as the issue involved is identical. Revenue is aggrieved with lowering of redemption fine and penalty by Comm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .00 lakh in the case of M/s B.E. Office Automation Product Pvt. Ltd. was also imposed by the respondent. 6. On an appeal against the said order, the Commissioner (Appeals) rejected the appeal on merits but taking into account the over all facts and circumstances of the case reduced the redemption fine to Rs.80,000/- and penalty to Rs.20,000/- in the case of M/s Office Tec Industries and Rs.50,000/- and penalty to Rs.20,000/- in the case of M/s B.E. Office Automation. But for the reduction in the above quantum of fine and penalty the appeal was otherwise rejected. Revenue is in appeal against such reduction of fine and penalty. 7. For better appreciation, we reproduce relevant portion of the impugned order of Commissioner (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... they already had suffered detention/demurrage/ground rend charges of Rs.1.50 lacs approx. The appellant has concluded that the margin of profit is only Rs.500/- per machine. However, keeping in view the entire facts and circumstances and keeping in view the judgement of the Hon ble Tribunal in the case of Kapsons Industries Vs. Commissioner of Customs, Mumbai reported as 2005 (186) ELT 490 (Tri.-Del.) and the fact that the appellant have not misdelcared the description of goods and the value has already been loaded, leading higher payment of duty, it is felt that ends of justice will be met if the redemption fine is reduced to Rs.2,50,000/- (Rupees Two lakhs and fifty thousand only) and penalty is reduced to Rs.50,000/- (Rupees Fifty thous ..... X X X X Extracts X X X X X X X X Extracts X X X X
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