2011 (6) TMI 556

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..... interest and equivalent amount of penalty - redemption fine is excessively high. - redemption fine reduced to Rs. 10,000/- from 2,50,000/-.
Shri Ashok Jindal, Shri P.R. Chandrasekharan, JJ. Appearance: Shri R.K. Jha, Manager of the appellant-company. Shri B.P. Pereira, Authorised Representative (SDR) for the respondent Per: Ashok Jindal: The appellants are in appeal against the impugn .....

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..... e the appellants got their stenter sealed and surrendered their Central Excise registration, and informed the Range Superintendent on 28/01/1999 that they would process the fabrics without the aid of power or steam. 2.2 On specific information, the factory premises of the appellants were visited by the departmental officers on 30/11/1999 and during the course of search proceedings, it was found .....

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..... 4. Heard and considered. 5. After going through the factual matrix of the case, we find that the appellants were engaged in the activity of processing the fabrics with the aid of power driven motor. Therefore, a case has been made out against them. In these circumstances, the goods which were manufactured by them were liable to confiscation. Therefore, they are liable to pay redemption fine. Cons .....

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