TMI Blog2017 (1) TMI 1306X X X X Extracts X X X X X X X X Extracts X X X X ..... ustified. Coming to redemption fine and penalty, looking to the extent of enhancement and the assessable value determined and other relevant factor of age of machines, it is considered proper to reduce the redemption fine and penalty - appeal disposed off - decided partly in favor of appellant. - C/00012/2007, C/00020/2007, C/00021/2007, C/00033/2007, C/00034/2007 - Final Order No. 42111-42115/2016 - Dated:- 31-10-2016 - Shri D. N. Panda, Judicial Member and Shri Madhu Mohan Damodhar, Technical Member For the Appellants : None [For Sl. No. 1], Shri M. Karthikeyan, Adv. [For Sl. Nos. 2 to 5] For the Respondent : Shri B. Balamurugan, AC (AR) ORDER None appeared for the appellant in Appeal No.C/00012/2007 in the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 601 1131817 340000 170000 C/21/2007 Aiswarya Enterprises 787028 1317325 395000 200000 C/33/2007 Rajeswari Graphics 606325 1026207 300000 150000 C/34/2007 Rajeswari Graphics 529108 902177 270000 135000 7. When the impugned orders were examined, there is no whisper about any defence led by appellants to appreciate that there was proper declaration of the imported value. Considering the Charter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 787028 1317325 395000 200000 250000 100000 C/33/07 Rajeswari Graphics 606325 1026207 300000 150000 200000 75000 C/34/07 Rajeswari Graphics 529108 902177 270000 135000 180000 75000 10. In view of the above, appellants gets partial relief only to the extent indicated above in respect of redemption fine and penalty and appeals are allowed partially to such extent. (Dictated and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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