TMI Blog2018 (1) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... ged by the appellant before any Higher Appellate Forum and as such has attained finality - penalty upheld - appeal dismissed. - E/554/2010-EX[SM] - A/71711/2017-SM[BR] - Dated:- 22-11-2017 - Mrs. Archana Wadhwa, Member (Judicial) Shri C.S. Chauhan (Representative) - for Appellant Shri Mohd Altaf (Asstt. Commr.) AR - for Respondent ORDER Per: Archana Wadhwa Vide the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posed on them and when the order was set-aside and remanded back to decide the case the penalty was enhanced by the Commissioner equal to the amount of duty evaded. It was argued that the penalty originally imposed could not have been enhanced in denovo proceedings. Reliance was placed on the decision of Hon ble Supreme Court in case of Bansidhar Vs Union of India (supra). We find that in case o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on other counts is rejected except that we reduce the penalty to ₹ 2 Lakhs (Rupees two Lakhs) and send back the case to the Commissioner only for the purpose of calculation of duty at the rate prevailing during the relevant period on 120896 bags of the cement clandestinely removed. 3. In de novo proceedings Commissioner has re-quantified the demand with which the appellant is not aggri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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