1993 (10) TMI 102

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 80/- by the original authority in this case. A penalty of Rs. 14,500/- was imposed. At appeal stage, re-export of the goods was allowed on a redemption fine of Rs. 30,000/- within 15 days. In revision before the Government, the applicant pleaded for reduction in the quantum of fine and penalty. During the course of hearing, the learned Advocate also explained that the lower authorities were not .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... t the case has not been examined for a possible review for which normally three months' period is allowed. Once a time limit is given by the appellate authority it will be only fair if the scrutiny of the case for review or otherwise is carried out within the period indicated for relief by the order-in-appeal. While taking this view Government is sure that when Collector (Appeals) lays down a time .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X