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of <h1>Appellate tribunal reduces redemption fine to Rs. 10,000 due to lack of duty evasion intent.</h1> <h3>CTR MANUFACTURING INDUSTRIES LTD. Versus COLLECTOR OF C. EX., PUNE</h3> CTR MANUFACTURING INDUSTRIES LTD. Versus COLLECTOR OF C. EX., PUNE - 1995 (78) E.L.T. 90 (Tribunal) The appeal was against an order for confiscation of unaccounted goods in pre-budget stock, with a redemption fine of Rs. 25,000 and a penalty of Rs. 5,000. The appellate tribunal upheld the confiscation but reduced the redemption fine to Rs. 10,000, considering the modvat credit availability for customers and remitted the penalty due to no intention to evade duty payment.
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