TMI Blog2011 (7) TMI 151X X X X Extracts X X X X X X X X Extracts X X X X ..... issions made on behalf of the appellants and there are adequate reasons given for confirmation of the duty demanded along with interest - As such, there is no case for reduction in the duty amount confirmed - However, the claim made by the assessee regarding part payment of the duty amount requires to be considered and the same requires to be adjusted against the demand subject to verification. p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... premises of the factory of the appellants and in the factory of the job workers of the appellants. She states that the duty amount which is already paid should be adjusted against the demanded amount which has not been done in the orders passed by the authorities below. 3. She disputes the duty liability in respect of the impugned goods seized from the premises of the appellants in Appeal No.E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... quantity of goods seized were worth Rs.6,32,213/- in one case and Rs.1,83,250/- in the second case. He prays for reduction of penalty in the second case proportionately. 5. Heard the learned DR Shri Anil Khanna, who painstakingly takes through the evidences collected in these cases and relied upon in a detailed order passed by the original authority. He states that all the submissions made on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e requires to be adjusted against the demand subject to verification. 7. I find that the lower appellate authority has substantially reduced the redemption fine to a very low level of 10% of the value of the goods and therefore, the redemption fine imposed does not require any further reduction. 8. As regards the penalties imposed, I find that the statutory penalty equal to duty has been i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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