https://www.taxtmi.com/caselaws?id=155390 The tribunal found that the department failed to establish that the entire seized amount was proceeds from offending goods. Only Rs. 25 Lakhs were deemed confiscatable, with the appellant permitted to redeem by paying a fine. The penalty imposed on the appellant was reduced due to the extended period the funds were held and the partial confiscation, reflecting leniency based on the circumstances. en-us Wed, 03 Feb 2010 00:00:00 +0530 Tue, 12 Jun 2018 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155390 The tribunal found that the department failed to establish that the entire seized amount was proceeds from offending goods. Only Rs. 25 Lakhs were deemed confiscatable, with the appellant permitted to redeem by paying a fine. The penalty imposed on the appellant was reduced due to the extended period the funds were held and the partial confiscation, reflecting leniency based on the circumstances. Case-Laws Central Excise Wed, 03 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155390