ORDER
Jyoti Balasundaram, Member (J)
1. The above appeal by the Revenue arises out of the order of the Commissioner (Appeals), Vadodara, who has upheld the confiscation of fabrics admeasuring 1,24,715.75 L.Mtrs. valued at Rs. 32,53,334.46, but reduced the redemption fine in lieu of confiscation to Rs. 1 lakh (from Rs. 3,50,000/- levied by the Deputy Commissioner), set aside the confiscation of plant and machinery, set aside the penalty imposed upon the Director of the respondent company and reduced the penalty on the company to Rs. 50,000/- (from Rs. 2 lakhs) as imposed by the Deputy Commissioner). According to the Revenue, the fine and penalty imposed require to be enhanced, and not reduced.
2. On hearing both sides, I note that vide Order No. 3178 to 3181/98/WRB/C-I dated 01/08/98, the Tribunal has set aside the confiscation and penalties in appeal Nos. E/1699/98 and E/1228/98 filed by the company against the same impugned order and allowed their appeals, accepting the contention of the company that there was no clandestine operation with intent to evade payment of duty and accepting the explanation for non entry of goods in the RG-1 register. Since the confiscation and penalty have already been set aside, the question of enhancement of either fine or penalty does not arise. I therefore, no reason to interfere with the impugned order in the above factual background, and hence
reject this appeal.