2017 (12) TMI 32

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..... e goods. In such circumstances, the redemption fine and penalty would sustain but that imposed by the authorities below is on the higher side - quantum of redemption fine and penalty reduced - appeal allowed in part. - C/36/2009 - FINAL ORDER No. 41702/2017 - Dated:- 11-8-2017 - Ms. Sulekha Beevi, Member (Judicial) and Shri Madhu Mohan Damodhar, Member (Technical) Shri A.K. Jayaraj, Advoc .....

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..... e enhancement of value and is confining the challenge to the redemption fine and penalty imposed. 3. Ld. AR, Shri B. Balamurugan, AC, reiterated the findings in the impugned order. 4. Ld. Counsel for the appellant has relied on the judgment of the Hon ble High Court of Madras in the case of CC, Tuticorin Vs. City Office Equipment - 2014 (302) ELT 212 (Mad.) to contend that there was no .....

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