https://www.taxtmi.com/caselaws?id=344261 Redemption fine cannot be imposed in remand proceedings where the original adjudication did not levy such fine and that aspect was never challenged. The original order under the Central Excise Rules ordered confiscation and release of goods but left redemption fine unaddressed; the Revenue's appeal concerned only duty re-quantification. Because the absence of redemption fine was not put in issue, it attained finality and could not be reopened by the Commissioner (Appeals) on remand. The redemption fine of Rs. 20 lakhs was therefore without authority and was set aside. en-us Mon, 08 May 2017 00:00:00 +0530 Tue, 27 Jun 2017 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344261 Redemption fine cannot be imposed in remand proceedings where the original adjudication did not levy such fine and that aspect was never challenged. The original order under the Central Excise Rules ordered confiscation and release of goods but left redemption fine unaddressed; the Revenue's appeal concerned only duty re-quantification. Because the absence of redemption fine was not put in issue, it attained finality and could not be reopened by the Commissioner (Appeals) on remand. The redemption fine of Rs. 20 lakhs was therefore without authority and was set aside. Case-Laws Central Excise Mon, 08 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344261