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2016 (11) TMI 1324 - CESTAT AHMEDABAD

2016 (11) TMI 1324 - CESTAT AHMEDABAD - TMI - Valuation - incorrect MRP value affixed on the packages - the appellant is a habitual offender and this is the second time he is coming before this Tribunal on identical issue. There is no excuse for not declaring the correct value in the Bills of Entry. He therefore submits that in this case, there is no justification for reduction of redemption fine as was done in the previous case - the mistake happened because of the mistakes in invoices issued b .....

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sent case. Hence, redemption fine is reduced to ₹ 2,00,000/- (Rupees two lakh only). Impugned Order-in-Appeal is upheld with the said modification - appeal disposed off with some modifications. - Appeal No. C/10388/2016 - Order No. A/11115/2016 - Dated:- 10-10-2016 - Mr. P. M. Saleem, Hon'ble Member ( Technical ) For the Appellant : Shri Vipul Khandhar, Chartered Accountant For the Respondent : Shri S.K. Shukla, Authorised Representative ORDER Per Mr. P. M. Saleem The appellant herein .....

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or 17 TVs and 19 TVs respectively. Hence, differential duty of ₹ 1,06,702/- was demanded, and Redemption Fine of ₹ 8 Lakh and penalty of ₹ 1,06,702/- were imposed on the appellants. Commissioner (Appeals) upheld the Order-in-Original. Aggrieved by the same, the appellant has filed this appeal. 2. Ld. Chartered Accountant for the appellant submits that on identical issue, for clearance of LED TVs in a different Bill of Entry, they had come before the Bench of the Tribunal which .....

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