https://www.taxtmi.com/caselaws?id=86239 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. en-us Mon, 09 Sep 1996 00:00:00 +0530 Tue, 16 Aug 2011 16:46:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86239 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. Case-Laws Central Excise Mon, 09 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86239