2009 (12) TMI 922

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..... te, Shri S. Banerjee for the Respondents at Sl. Nos. 1 and 2. None appeared for SI. Nos. 3 to 5. 2. The Issue involved in these Appeals is common, therefore they are being disposed of by a common Order. Revenue is in appeal against the Commissoner (Appeals') Order, whereby the latter has reduced the redemption fine and penalty to 10 per cent and 5 per cent, respectively. Revenue's content .....

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..... e Department based on Chartered Engineer's Certificate. The Commissioner (Appeals) relied upon the Tribunal's decision in the case of Navpad Enterprises and Ors. cases reported in 2009(235) ELT 376 (Tri-Bang.) by which redemption fine and penalty of 10 per cent and 5 per cent, respectively were imposed. The said decision was affirmed by the Hon'ble Kerala High Court reported in 2009(24 .....

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