1996 (9) TMI 378

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....Shri R. Victor Thyagaraj, SDR, for the Respondents. [Order per : T.P. Nambiar, Member (J)]. -  The impugned order has imposed a redemption fine of Rs. 3.5 crores on the goods worth about Rs. 17.25 crores. 2. The learned Advocate Shri R. Vijayaraghavan appearing for the appellants did not seriously contest about the confiscability of the same. The learned Advocate has stated that....

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....er hand contended that though these goods are liable for excise duty but they had never brought it to the notice of the authorities concerned in this respect. In this connection we have also brought to the notice of the learned SDR the observations of the Collector that there was no mens rea on the appellants. He has no specific plea in this regard. 4. We have considered the submissions of....

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....in respect of the redemption fine the bonafides of the appellants are to be taken into consideration. The case laws cited by the appellants is also to the effect that while imposing redemption fine the bonafides on the part of the appellants has to be taken into consideration. In this case the adjudication authority himself has come to the conclusion that there are bonafides on the part of the app....