2009 (8) TMI 1183

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..... mbhav Enterprises for the Respondent (s) Per Shri S.S. Kang Heard both sides. 2. In Appeal No. 99/09, the Revenue removed the defects in the appeal of the appellant. 3. Common issue is involved in these appeals therefore are being taken together. Revenue filed this appeal against the impugned order whereby Commissioner (Appeals) imposed a redemption fine of 10% and penalty of 5% in respect of .....

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..... er dated 5/6/2009. The contention is that in view of the above decision, the impugned order is rightly passed. 5. I find that Revenue's appeal is on the enhancement of redemption fine and penalty. The Commissioner (Appeals) relied upon the decision of the Tribunal in the case of Office Devices which is upheld by the Kerala High Court whereby the Redemption fine and penalty of 10% and 5% was impos .....

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