2017 (9) TMI 503

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..... hever is greater - In the present case, the Tribunal emphasized on the facts that soon upon being informed about the breach, the assessee had paid the entire duty with interest - penalty set aside - appeal dismissed - decided against Revenue. - Tax Appeal No. 586 of 2017 - - - Dated:- 24-8-2017 - Akil Kureshi And Biren Vaishnav, JJ. Mr Ankit Shah, Advocate for the Appellant ORDER .....

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..... under Rule 25. The appellate authority was of the opinion that the goods were not available for confiscation and therefore redemption fine cannot be imposed. He therefore deleted the penalty under Rule 25 but instead imposed a penalty of ₹ 5000/- under Rule 27. The Tribunal, by a brief order, confirmed this view. 3. Learned advocate for the appellant submitted that the views of the appel .....

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