9911796707
TMI Blog2011 (1) TMI 863X X X X Extracts X X X X X X X X Extracts X X X X ..... ll as market enquiry conducted by the department, without taking them into confidence - Held that:- appellants have cited Hon'ble Tribunal Final Order NO. 171/06-SM(BR) dated 03.07.06 in case of M/s. Supreme Enterprises, Delhi, wherein the Tribunal has upheld the Order-in-Appeal passed by the Commissioner (Appeals), central Excise, Chandigarh wherein redemption fine and penalty were substantia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - on the respondents Revenue has filed the present appeal. We have heard Shri Sonal Bajaj, learned DR appearing for the Revenue. None appeared for the respondents. 3. As per facts on record the respondents imported old and used incomplete photocopier machines incorporating optical system low duty at the declared value of Rs. 15,86,658/-. The assessable value was enhanced by the adjudicating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hout taking them into confidence. The appellants have placed reliance in case of M/s. Kapson Industries Vs. Commissioner of Customs, Mumbai reported as 2005 (186) ELT 490 (Tri. Delhi) and some Orders-in-Appeals passed by the Commissioner (Appeals), Chandigarh wherein redemption fine an dpenlaty have been substantially reduced. More specifically the appellants have cited Hon'ble Tribunal Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... held that redemption fine of Rs. 7 lac imposed in this case by the adjudicating authority is quite harsh and excessive and as such need to be suitably modified. Also, it is a fact that the appellant have not misdeclared the description of goods and impugned order does not disclose mens rea of any high degree against the appellant and thus, penalty needs to be reduced." Identical observation is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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