Redemption fine on provisionally released goods fails where the goods are unavailable for confiscation and return.

Redemption fine was considered in the context of provisional release of seized excisable goods under bond. The governing principle was that redemption presupposes the goods remain available for confiscation and restoration to the owner on payment of fine. Because the goods had been provisionally released and were not available with the adjudicating authority, confiscation could not operate in a manner that supported redemption fine. On that factual basis, Section 34 of the Central Excises & Salt Act, 1944 was treated as inapplicable and redemption fine was held not to be imposable.

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Issues: Whether redemption fine can be imposed under Section 34 of the Central Excises & Salt Act, 1944 when the seized goods had been provisionally released under Rule 206 of the Central Excise Rules, 1944 and were not available for confiscation.

Analysis: The goods had been released on bond pending adjudication, and the bond contemplated production of the goods at the time of adjudication. The reasoning turned on the practical consequence of confiscation and redemption: redemption fine presupposes that the goods remain available so that they can be restored on payment of fine. Where the goods are not produced and are not available with the adjudicating authority, confiscation may not lead to an effective right of redemption, and the bond language did not specifically provide for redemption fine as a recoverable amount.

Conclusion: Redemption fine could not be imposed on goods not available for confiscation after provisional release; Section 34 was held inapplicable on the facts, and the reference application was rejected.

Ratio Decidendi: Redemption fine cannot be imposed where the confiscated goods are not available for restoration to the owner, because the power to allow redemption presupposes actual availability of the goods for confiscation and return.

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