Tribunal Affirms Reduced Penalty for Mis-Declared Unflavoured Boiled Supari, Citing Lack of Substantial Evidence.

Levy of penalty - mis-declaration of goods - unflavoured boiled supari - reduction of the penalty under section 112 by the Commissioner (Appeals) - according to Revenue reduction was very high and unwarranted. - The Tribunal analyzed the CRCL report, emphasizing the discretionary nature of penalty imposition and the responsibility of the adjudicating authority to exercise it judiciously. Finding no substantial evidence to support the allegations and considering the respondent's reasonable classification, the Tribunal upheld the penalty reduction, affirming the decision of the Commissioner (Appeals). .....

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