2017 (11) TMI 421

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..... d in defence of appellant to disturb the adjudication finding. Accordingly that is maintained - redemption fine and penalty also does not call for any reduction since reasonable dose of such fine and penalty has been imposed - appeal dismissed in toto. - C/1231/08-Mum - A/90039/17/CB - Dated:- 28-9-2017 - Dr. D.N. Panda, Judicial Member And Mr. C.J. Mathew, Technical Member None, for appel .....

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..... iation by learned adjudicating authority. 3. Revenue submitted that appellant company had foundry and was registered with Central Excise authority. That was the importer of misdeclared goods. Importer s plea that the goods came were scrap for melting purpose was baseless for the reason stated above. Accordingly the goods of different types should follow principle of classification and assessed .....

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..... ation thereof, there was misdeclaration of description and value of goods. There is no material on record in defence of appellant to disturb the adjudication finding. Accordingly that is maintained. 6. Looking to the value of the goods insofar as redemption fine and penalty are concerned, that does not call for any reduction since reasonable dose of such fine and penalty has been imposed. Accor .....

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