Redemption fine cannot be added on remand after the original order left that issue final and unchallenged.

Redemption fine cannot be imposed in remand proceedings where the original adjudication did not levy such fine and that aspect was never challenged. The original order under the Central Excise Rules ordered confiscation and release of goods but left redemption fine unaddressed; the Revenue's appeal concerned only duty re-quantification. Because the absence of redemption fine was not put in issue, it attained finality and could not be reopened by the Commissioner (Appeals) on remand. The redemption fine of Rs. 20 lakhs was therefore without authority and was set aside.

---

---

Issues: Whether redemption fine could be imposed in remand proceedings when the original order had not imposed any redemption fine and that aspect had attained finality.

Analysis: The original adjudication under Rule 173Q(1) of the Central Excise Rules, 1944 ordered confiscation and release of the goods, but did not impose redemption fine. The Revenue's challenge was confined to re-quantification of duty and did not question the absence of redemption fine. Since that part of the original order was never put in issue, it attained finality. In the remand proceedings, the Commissioner (Appeals) could not reopen a matter that was not remanded for decision and had already become final.

Conclusion: The imposition of redemption fine of Rs. 20 lakhs was without authority and was set aside.

---