JUDGMENT :

S. Vaidyanathan, G. Jayachandran, JJ.

(Prayer in both the C.M.As: Civil Miscellaneous Appeals filed under Section 35G of the Central Excise Act, 1944, against the final order Nos.40134/2014 and 40133/2014, dated 24.01.2014, in Appeal Nos.C/189/2011 and C/179/2011, respectively, passed by the Customs Excise and Service Tax Appellate Tribunal, South Zonal Branch, Chennai.)

1. These two appeals are arising out of the common order dated 24.01.2014, viz., one dismissing the appeal filed by the appellant herein against the imposition of penalty of Rs.3,00,000/- and another against the order of the CESTAT allowing the appeal of the Department for enhancement of penalty and thereby, enhancing the penalty from Rs.3,00,000/- to Rs.5,00,000/-.

2. Since the facts and law involved in both the cases are one and the same, both the Civil Miscellaneous Appeals are taken up for final disposal and common order is passed as below.

3. Based on the specific intelligence gathered by the Directorate of Revenue Intelligence [D.R.I.] that red sanders logs were smuggled out of India in a container bearing No.VMLU 3200873 covered under Shipping Bill No.1955099, dated 09.07.2008 along with Annexure - A s