https://www.taxtmi.com/caselaws?id=201811 Provisional release of seized goods on bond and bank guarantee did not bar confiscation, because confiscation proceedings under a separate show cause notice remained maintainable. Settlement Commission relief under Section 32F, Central Excise Act, 1944, granted immunity only from penalty and prosecution and did not extend to redemption fine unless specifically stated. The finding that the goods were unavailable for confiscation was rejected. Confiscation was upheld, while the redemption fine was reduced. en-us Thu, 22 Apr 2010 00:00:00 +0530 Wed, 12 Jan 2011 12:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201811 Provisional release of seized goods on bond and bank guarantee did not bar confiscation, because confiscation proceedings under a separate show cause notice remained maintainable. Settlement Commission relief under Section 32F, Central Excise Act, 1944, granted immunity only from penalty and prosecution and did not extend to redemption fine unless specifically stated. The finding that the goods were unavailable for confiscation was rejected. Confiscation was upheld, while the redemption fine was reduced. Case-Laws Central Excise Thu, 22 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201811