2005 (2) TMI 707

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... spondent. [Order per : P.S. Bajaj, Member (J)]. -  The above captioned appeals have been filed against the common order-in-appeal. The appeal bearing No. E/2067/2004-C has been filed by the Revenue for the enhancement of the penalty imposed by the Commissioner (Appeals) through the impugned order, while the appeal bearing No. E/2335/2004-C has been filed by the assessee/appellants seeking q .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... er, 1997 could be demanded from them. The short paid duty for these two months was only of Rs. 35,377/-.  3.The learned Commissioner (Appeals) has accordingly imposed penalty of Rs. 35,377/- on the assessees. The plea of the Revenue that the penalty amount deserves to be enhanced, cannot be accepted, keeping in view the facts and circumstances of the case. Rather the prayer of the assessee f .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X