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2013 (11) TMI 89 - CESTAT NEW DELHIWaiver of penalty - Mis-declaration of the Cigarette Filter Rods under the garb of sketch pen ink filler - Held that:- when there was a mis-declaration of the Cigarette Filter Rods under the garb of sketch pen ink filler 66 MM long (Ink Pads). It clearly comes out from the adjudication order to appreciate that there was a proper application of mind by the adjudicating authority. The evidence before the authority was as appearing in the order. It was a clear admission of the mis-declaration and no scope was left for Revenue to grant any waiver from penalty. - stay denined. Enhancement of penalty imposed less then minimum prescribed - Held that:- Contumacious conduct of the appellant warranted imposition of penalty to the equal amount of the duty. We surprise how Adjudicating Authority was lenient to impose penalty of Rs.85,000/- while redemption fine was Rs.1,50,000/- and duty element was 1,62,083 - Notice is hereby issued to the appellant to show cause as to why penalty under section 112A of Customs Act shall not be enhanced to the extent of the duty element.
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