TMI Blog2009 (12) TMI 922X X X X Extracts X X X X X X X X Extracts X X X X ..... upon the Tribunal's decision in the case of Navpad Enterprises and Ors. [2008 (3) TMI 604 - CESTAT, BANGALORE] by which redemption fine and penalty of 10 per cent and 5 per cent, respectively were imposed - appeal dismissed - decided against Revenue. - Customs Appeal No. 80/09 and Customs Appeal Nos. 103-106/09 - - - Dated:- 30-12-2009 - S.K. Gaule, Member (Technical) For The Appellant : J ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue and the same was accepted by the Respondents, The Commissioner (Appeals) in the impugned Orders relied upon the decision In the case of Navpad Enterprises and Other cases whereby, the Tribunal reduced the redemption fine and penalty to 10 per cent and 5 per cent in respect of Office Devices. They further contended that the Revenue's Appeal has been dismissed in the case of Office Devices by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... niformly in a mechanical way; but similar rate of redemption fine was adopted for parity of reasons. 5. The Single Member Bench of this Tribunal also upheld the Order of the Commissioner (Appeals) on the same issue in the case of CC (Port), Kolkata v. Sambhav Enterprises and Anr. vide Order No. A/522/KOL/2009 and A/523/KOL/2009 dated, 27th August, 2009. 6. I do not find any reason to take a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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