1994 (8) TMI 141

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....te with Shri V.N. Deshpande, Advocate, for the Respondents. [Order per : R. Jayaraman, Member (T)]. - This Reference Application has been moved by the Revenue in respect of Order No. 479-80/93-WRB, dated 31-3-1993. The undisputed facts even now are as below. 2. The Respondents have imported certain items in terms of Notification No. 77/80 for manufacture of export goods in their unit in t....

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.... exemption Notification No. 77/80. Hence, having regard to the aforesaid plea, we held that since the property vests with the Government on order of confiscation, the duty payable on the goods can always be realised on the sale value of the goods by the Department. Moreover, duty is payable only when the property is redeemed on payment of redemption fine. In view of this, we sustained only the ord....