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TMI Blog2010 (8) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... away from the factory – Held that:- The entire sequence of the events clearly indicate that the appellants were not having weighing facility and the empty vehicle was earlier sent for weighment to Dharam Kanta and apparently after loading it was waiting at the factory gate as revealed in the order of the original authority, thus the claim of the appellant that they were to prepare the documents a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on the stay petition, considering the nature of dispute involved, I deem it appropriate to waive the pre-deposit and take up the appeal itself for final disposal. 2. When the officers visited the factory premises on 15-11-2008, they found tempo loaded with mixed scrap (SS and MS scrap) at the gate of said factory. It appears from the records that the empty tempo was earlier sent to Dharam Kanta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cle and also for enhancement of penalty. The Commissioner (Appeals) enhanced the redemption fine from Rs. 8,000/- to Rs. 60,000/- on the goods confiscated and enhanced the penalty from Rs. 10,000/ to Rs. 18,000/- (He also enhanced the redemption fine imposed on the vehicle from Rs. 2,000/- to Rs. 50,000/- which is not subject matter of dispute in the present proceeding). 3. Learned Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sequence of the events in the case clearly indicate that the appellants were not having weighing facility and the empty vehicle was earlier sent for weighment to Dharam Kanta and apparently after loading it was waiting at the factory gate as revealed in the order of the original authority. In the facts and circumstances of the case, the claim of the appellant that they were to prepare the documen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the enhancement of redemption fine and penalty sustained against them, by setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority in this regard. Since the owner of the vehicle is not in appeal before me, the order of the Commissioner (Appeals) in so far as it relates to confiscation of the vehicle and the quantum of redemption fine on the vehicle is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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