TMI Blog2017 (5) TMI 27X X X X Extracts X X X X X X X X Extracts X X X X ..... Such material on record proved misdeclaration of the goods on both count. There was undue claim of notification benefit - appeal is liable to be dismissed and misdeclaration of description of goods has also crippled the appellant to get notification benefit - decided against appellant. - C/12/2008 - 40434/2017 - Dated:- 8-3-2017 - Shri D.N. Panda, Judicial Member And Shri Madhu Mohan Damodhar, Technical Member None, For the Appellant Shri A. Cletus, ADC (AR), For the Respondent Per D.N. Panda None present for the appellant. The appeal relates to the year 2008 and is 9 years old. There is no adjournment application from the appellant today on record. Taking into consideration of the age of the appeal, that is taken u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er has verified the goods in the presence of the appellant. There was misdeclaration of description of the year of manufacture and the quality of the machine. The claim of depreciation was negated by the adjudicating authority for the reason that appellant failed to provide the year of manufacture and value thereof. So also while determining the assessable value, the authority has rightly applied sequential rule of valuation and arrived at the proper value. That is appreciable from the manner the adjudication order has been passed. 6. Heard both sides and perused the record. 7. The allegation of SCN and averment of D.R. appears to be correct when the evidence on record and adjudication order brought out misdeclaration of description a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Considering the entirety of the facts and circumstances of the case and the modus opeandi on all counts, appeal is liable to be dismissed and misdeclaration of description of goods has also crippled the appellant to get notification benefit. 11. So far as redemption fine of ₹ 20,00,000/- is concerned, ld. Adjudicating Authority in para-27 of his order has indicated how to determine that. He has provided a scientific basis of determination. Accordingly there appears no scope to intervene to that aspect. 12. When penalty is looked into, that is ₹ 7 lakhs imposed. Examining the gravity of misdeclaration and attempt to take undue advantage of exemption, that does not appear to be unreasonable. Further, penalty is imposable to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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