1994 (1) TMI 166

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.... proceedings initiated earlier, there was an order of confiscation of the goods but an option to redeem the same was however, granted. The appellants however, were granted one month's time for exercising option to redeem the same. The said order was passed on 30-6-1992. The appellant however, did not exercise the option within this time specified and hence the Supdt. of C.E. wrote a letter dt. 19-10-1992 which was received by the appellants on 7-11-1993 asking them to pay the fine in lieu of confiscation immediately and the appellants paid the redemption fine on 13-11-1992. Thereafter however, the Asst. Collector passed an order to the effect that the appellants having failed to exercise the option within the specified time limit, the goods....

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....s have to be deemed to have stood confiscated to the State and that the letter written by the Supdt. would have no effect whatsoever in relation to the extension of the time. Extension can be granted only by the adjudicating authority and that the order passed by the authority below need not be interfered with. 4. Considering the submissions made and going through the record, there is no dispute as to the factual position and another important aspect is that the impunged order is passed only after the appellants deposited the amount of redemption fine. No order shutting of their option, was passed after the expiry of the period specified. On the contrary, thereafter, an intimation was sent by the Superintendent requiring the appellant....