https://www.taxtmi.com/caselaws?id=46787 Where a statutory appellate order directing redemption of confiscated gold had become final, the authorities were bound to implement it once the redemption fine and reduced penalty were duly deposited. The Tribunal's later release direction was consequential and was not barred by functus officio, because it did not reopen the appeal but only enforced the earlier final order. The challenge to the redemption fine under Section 73 of the Gold (Control) Act, 1968 failed, as the provision leaves the quantum to adjudicatory discretion within the statutory limit. Non-impleadment of the person from whom the gold was seized was not fatal, and a pending criminal prosecution did not prevent delivery of the gold. en-us Thu, 04 Nov 1993 00:00:00 +0530 Fri, 23 Jul 2010 18:36:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46787 Where a statutory appellate order directing redemption of confiscated gold had become final, the authorities were bound to implement it once the redemption fine and reduced penalty were duly deposited. The Tribunal's later release direction was consequential and was not barred by functus officio, because it did not reopen the appeal but only enforced the earlier final order. The challenge to the redemption fine under Section 73 of the Gold (Control) Act, 1968 failed, as the provision leaves the quantum to adjudicatory discretion within the statutory limit. Non-impleadment of the person from whom the gold was seized was not fatal, and a pending criminal prosecution did not prevent delivery of the gold. Case-Laws Central Excise Thu, 04 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46787