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2015 (7) TMI 1149 - HC - CustomsSeizure of Foreign Currency - reducing the quantum of redemption fine and penalty - the decision in the case of Shri S. Pandithurai v. Commissioner of Customs [2009 (3) TMI 1046 - CESTAT CHENNAI] relied upon and order of reduced penalty passed - Held that: - Even a cursory perusal of the order passed by the Tribunal reveals that the Tribunal has relied on another decision of its own in Pandithurai’s case for reducing the redemption fine and penalty. However, from the order of the Tribunal it is evident, that the Tribunal has not discussed the applicability of Pandithurai’s case to the facts of the present case for it to reduce the redemption fine and penalty. It is also not clear under what circumstances and what set of facts, fine and penalty were reduced in Pandithurai’s case. Such a conduct of the Tribunal in passing an order mechanically without adverting to the facts of the said case but equating the same to the present case is highly deplorable. Equally deplorable is the conduct of the Department in not producing before us the decision of Pandithurai’s case. We do not approve of the Tribunal reducing the penalty or fine on the ratio laid down in another decision. Each case will have to be decided on its own merits and the ratio, if any, to be followed on the legal plea and not otherwise. It may be so that a particular decision could be taken into consideration, but no straight jacket formula can be adopted, on the basis of one decision, to reduce the quantum of fine or penalty in another case. If the facts in Pandithurai’s case had been discussed by the Tribunal, probably it would have thrown much light, on the decision arrived at in that case which would have prompted the Tribunal to reduce the quantum. As already pointed out above, the department has not placed the decision in Pandithurai’s case before this Court and the Department counsel is also equally blank about the decision, which is staring on his face in the impugned order. In such circumstances, this Court is of the considered opinion that the matter has to be remanded to the Tribunal to consider the issue afresh and give a reasoned order insofar as fine and penalty is concerned. Appeal disposed off - matter remanded.
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