2013 (7) TMI 831

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..... als are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) vide which he has confirmed demand of duty of Rs.68,256/-against M/s Isher Alloys Pvt. Ltd. along with imposition of penalty of identical amount. Further penalty of equal amount stand imposed of Shri Prit Pal Singh, Director of M/s. Isher Alloys and the seized goods stand confi .....

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..... ration and without maintaining any record etc. 3. On the above basis, the proceedings were initiated against the appellant, which culminated into an order passed by the original adjudicating authority, confirming the demand and imposition of penalty the said order was uphold by Commissioner (Appeals), hence the present appeal. 4. Learned Advocate Shri Sudhir Malhotra appearing for the appellants .....

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..... redemption fine imposed is much on the higher side. Accordingly, the same is reduced to Rs. 25,000/-. 6. As regards the penalty upon the Director, I find that inasmuch as the manufacturing unit has already been penalised, imposition of penalty on the Director to the extent of 100% duty amount is not justified. I accordingly reduce the same to Rs. 10,000/-. 7. Both the appeals are disposed of in .....

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