https://www.taxtmi.com/caselaws?id=33284 CESTAT held that where excisable goods were not available for confiscation and had been allowed to be cleared without execution of any bond or undertaking, a redemption fine under Rule 25 read with s.34 of the Central Excise Act (analogous to s.125 Customs Act) cannot be imposed in lieu of confiscation. The Tribunal followed binding higher-court precedent and ruled the issue against Revenue, setting aside imposition of a redemption fine in the appeals. en-us Mon, 19 Jan 2009 00:00:00 +0530 Fri, 05 Sep 2025 14:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33284 CESTAT held that where excisable goods were not available for confiscation and had been allowed to be cleared without execution of any bond or undertaking, a redemption fine under Rule 25 read with s.34 of the Central Excise Act (analogous to s.125 Customs Act) cannot be imposed in lieu of confiscation. The Tribunal followed binding higher-court precedent and ruled the issue against Revenue, setting aside imposition of a redemption fine in the appeals. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33284