2015 (12) TMI 1250

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appeal is that redemption fine should not have been imposed even though that was reduced to Rs. 80,000/- from Rs. 1,00,000/- by Commissioner (Appeals). Similarly, penalty equal to duty of Rs. 1,19,541/- should not have been imposed. 2. Record reveals that the Commissioner (Appeals) acted without issuance of notice to enhance penalty when Revenue was not in appeal before him. Law is well settled t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in his order to discard the quantum of levy of penalty of Rs. 50,000/- except acting like a revisionary authority. Therefore, his order on this count does not sustain and Penalty is reduced to Rs. 50,000/- (Rupees Fifty Thousand only) what that was imposed in adjudication. 3. On the account of redemption fine, there is no material from the appellant to suggest that redemption fine should not hav .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X