2007 (4) TMI 62

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..... reparing document and without payment of duty to the job worker and accordingly demand were made alongwith fine and penalty - Held that allegation was correct and demand, fine and penalty sustained
[Order per] - These appeals arise out of the order in appeal No.V-2(54)258/SRT-I/Div.V /2002/356 dated 3-2-2005. 2. Heard both sides. The relevant facts in brief are as follows: (a) The appellants .....

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..... addition, Rs. 20000/- was imposed as penalty on Shri Harish Agarwal, Director of the appellant company. (d) Commissioner (Appeals) has upheld the order of the original authority. 3. Learned Advocate for the appellants submits that there was no intention to evade payment of duty. The seized goods which were provisionally released were subsequently used in the manufacture of grey fabrics and the f .....

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..... uty paid material was used for further manufacture and finished goods were cleared for export, it was open to the appellant to claim export benefits as applicable subject to the following procedure prescribed therein. 5. However, taking into account the entire facts and circumstances of the case, I reduce the redemption fine imposed from Rs. 25,000/- to Rs. 10,000/- (rupees ten thousand). I reduc .....

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