9911796707
TMI Blog2010 (8) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order]. - After hearing both the sides for a while on the stay petition, considering the nature of dispute involved, I deem it appropriate to waive the pre-deposit and take up the appeal itself for final disposal. 2. When the officers visited the factory premises on 15-11-2008, they found tempo loaded with mixed scrap (SS and MS scrap) at the gate of said factory. It appears ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Appeals) for enhancement of Redemption fine on both the goods and vehicle and also for enhancement of penalty. The Commissioner (Appeals) enhanced the redemption fine from Rs. 8,000/- to Rs. 60,000/- on the goods confiscated and enhanced the penalty from Rs. 10,000/ to Rs. 18,000/- (He also enhanced the redemption fine imposed on the vehicle from Rs. 2,000/- to Rs. 50,000/- which is not subject ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he goods were intercepted at any significant distance from the factory. The entire sequence of the events in the case clearly indicate that the appellants were not having weighing facility and the empty vehicle was earlier sent for weighment to Dharam Kanta and apparently after loading it was waiting at the factory gate as revealed in the order of the original authority. In the facts and circumsta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... above, I allow the appeal of the party in so far as the same relates to setting aside the enhancement of redemption fine and penalty sustained against them, by setting aside the order of the Commissioner (Appeals) and restoring the order of the original authority in this regard. Since the owner of the vehicle is not in appeal before me, the order of the Commissioner (Appeals) in so far as it relat ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
