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TMI Blog2018 (2) TMI 538X X X X Extracts X X X X X X X X Extracts X X X X ..... (Technical) Shri S. Venkatachalam, Advocate - For the Assessee Shri S. Govindarajan, AC (AR) - For the Revenue ORDER Per: Bench The above cases have come up for hearing as per published list. 2. Shri S. Venkatalacham, Ld. Advocate appears and submits that he withdraws his appearance in the cases as he has no instruction from the appellants to pursue the appeals. He also submits that the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amut of offence was committed under mastermind of Shri D. Suresh Kumar Agarwal, Managing Director of D.S. Metals Pvt. Ltd. However, adjudicating authority has imposed penalty of only Rs. 1 lakh which is not commensurate with the gravity of the offence committed by Shri Suresh Kumar Agarwal. 3. On behalf of department, Ld. A.R reiterated the grounds of appeal. He submits that SCN has given very cl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 1 lakh imposed on the Managing Director of the appellant appears to be commensurate with the reduced demand of duty confirmed by the Commissioner. 5. In this back ground, we do not find any cause or purpose to interfere with the impugned order, for which reason, both appeals filed by department are dismissed as devoid of merit. Cross objection No.98, 99/2009 filed by assessee also stand dispose ..... X X X X Extracts X X X X X X X X Extracts X X X X
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