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TMI Blog2011 (7) TMI 747X X X X Extracts X X X X X X X X Extracts X X X X ..... d that: lower appellate authority has substantially reduced the redemption fine to a very low level of 10% of the value of the goods and therefore, the redemption fine imposed does not require any further reduction - However, personal penalties reduced. - E/2918 of 2009, 2919 of 2009 & 2932 of 2009 & 2933 of 2009 - - - Dated:- 20-7-2011 - Dr. Chittaranjan Satapathy, J. Appearance: Ms ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants in Appeal No.E/2932-2933/2009 and states that the Department has not established conclusively that the impugned goods were cleared without payment of duty by her clients. On a query from the Bench, she fairly states that there is no correlation on record on behalf of her clients to account for all the raw materials brought by them and how they have been used. She also pleads for reduct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l the submissions made on behalf of the appellants have been duly considered by the original authority and it has been established that the impugned goods have been cleared without payment of duty by the first appellant to the premises of the last two appellants. 6. After considering the submissions from both sides, as well as the evidences and statements on record, I find that the findings of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... equal to duty has been imposed on the appellant firm M/s Natraj Plast Industries Ltd. In view of the same, and also considering the duty amount involved, separate penalty imposed on the second appellant, who is a Director in the appellant firm, requires to be reduced and I order that the same is reduced to Rs.25,000/- (rupees twenty five thousand only).The penalty on the third appellant in Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X
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