https://www.taxtmi.com/caselaws?id=123750 The Tribunal upheld the Commissioner (Appeals) decision and dismissed the Revenue's appeal. The ruling emphasized reliance on legal precedents and the necessity of providing evidence to challenge favorable decisions. The Tribunal highlighted that once an appellate authority allows an appeal against confiscation, the redemption fine cannot be withheld. Therefore, in this case, the Tribunal found no merit in the Revenue's appeal and affirmed the refund of duty, setting aside of confiscation, and redemption fine. en-us Tue, 13 Mar 2007 00:00:00 +0530 Thu, 20 Sep 2012 11:02:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123750 The Tribunal upheld the Commissioner (Appeals) decision and dismissed the Revenue's appeal. The ruling emphasized reliance on legal precedents and the necessity of providing evidence to challenge favorable decisions. The Tribunal highlighted that once an appellate authority allows an appeal against confiscation, the redemption fine cannot be withheld. Therefore, in this case, the Tribunal found no merit in the Revenue's appeal and affirmed the refund of duty, setting aside of confiscation, and redemption fine. Case-Laws Central Excise Tue, 13 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123750