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2011 (1) TMI 869 - CESTAT, DELHIReduced the redemption fine and quantum of personal penalty - Appellant has imported Incomplete Used & Rusted Diesel Engines with Gear Box & Self and have not misdeclared the description of goods - Appellant referred that the same adjudicating authority in its order dated 04.03.2006 has taken the assessable of the same goods to be Rs. 6,150/- per piece and market value to be Rs. 8,500/- per piece, whereas in the present case the same goods were assessed at Rs. 7,900/- per piece and market value at Rs. 12,500/- per piece - Appellants have cited Hon’ble Tribunal Final Order No. 1071/06-SM(BR) dated 03.07.06 in the case of M/s. Supreme Enterprises, Delhi and No. 1590/06-SM (BR) date d31.10.2006 in their own case wherein the Tribunal has upheld the Order-in-Appeal passed by the Commissioner (Appeals). Central Excise, Chandigarh wherein redemption fine and penalty were substantially reduced - Decided in favour of assessee.
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