https://www.taxtmi.com/caselaws?id=104516 Confiscation was not shown to be vitiated merely because no show cause notice had been issued to the alleged owner, as the record did not establish any prior claim to the goods before the notice. On that basis, the objection to confiscation failed. Redemption of confiscated goods on payment of fine was not treated as an automatic entitlement; instead, the decision remained discretionary and depended on the facts and circumstances of the case. The refusal to allow redemption was therefore sustained, and no rectifiable error was found in the earlier order, so rectification was declined. en-us Fri, 08 Jun 2001 00:00:00 +0530 Wed, 29 Feb 2012 13:26:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104516 Confiscation was not shown to be vitiated merely because no show cause notice had been issued to the alleged owner, as the record did not establish any prior claim to the goods before the notice. On that basis, the objection to confiscation failed. Redemption of confiscated goods on payment of fine was not treated as an automatic entitlement; instead, the decision remained discretionary and depended on the facts and circumstances of the case. The refusal to allow redemption was therefore sustained, and no rectifiable error was found in the earlier order, so rectification was declined. Case-Laws Central Excise Fri, 08 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104516