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2013 (8) TMI 394 - CESTAT CHENNAIConfiscation of goods – excessive penalty imposed – department confiscated the goods and allowed its redemption on payment of a fine and penalty – held that:- Penalty imposed by Commissioner (Appeals) was excessive – court did not agree with the arguments that the penalty to be imposed u/s 114 had to be equal to the duty sought to be evaded – court followed the judgement of COMMR. OF CUSTOMSTuticorin Vs Sai Copiers 2008 (1) TMI 402 - HIGH COURT OF JUDICATURE AT MADRAS – court reduced the penalty – decided partly in favour of assessee
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