https://www.taxtmi.com/caselaws?id=310475 The Tribunal dismissed the Revenue's appeal as not maintainable under the litigation policy due to the amounts involved in the penalty and redemption fine. It was clarified that the litigation policy applied only to central excise and service tax, not Customs. The appellant's challenge to the penalty and redemption fine was linked to the modification of confiscation from absolute to simple. The Tribunal adjourned the appeals, pending the outcome of a related Writ Petition in the HC, which could impact the proceedings. Further hearings were scheduled after three months to consider developments in the Writ Petition. en-us Thu, 05 Aug 2021 00:00:00 +0530 Fri, 27 Oct 2023 09:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=310475 The Tribunal dismissed the Revenue's appeal as not maintainable under the litigation policy due to the amounts involved in the penalty and redemption fine. It was clarified that the litigation policy applied only to central excise and service tax, not Customs. The appellant's challenge to the penalty and redemption fine was linked to the modification of confiscation from absolute to simple. The Tribunal adjourned the appeals, pending the outcome of a related Writ Petition in the HC, which could impact the proceedings. Further hearings were scheduled after three months to consider developments in the Writ Petition. Case-Laws Customs Thu, 05 Aug 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=310475