2013 (10) TMI 803

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..... ation filed by the Revenue is dismissed. The learned counsel submits that the respondent has also filed an appeal in this matter which is numbered as C/117/2010 which may be linked with this appeal. - C/168/2010 - - - Dated:- 15-5-2013 - Shri. Mathew John, J. For the Appellant: Shri Parmod Kumar, Jt. Commr. (AR) For the Respondent: Shri N. Viswanathan, Advocate ORDER The respo .....

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..... he redemption fine and penalty imposed is on the lower side. There was no reason for Commissioner (Appeals) to reduce the redemption fine and penalty and these requires to be enhanced. 3. Opposing the prayer the learned counsel for the respondent submits the decision of the Madras High Court dated 11.7.2012 in W.P. Nos. 13050 Ors/2012 to the effect that these were not restricted goods. The iss .....

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