1996 (9) TMI 400

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....-  Arguing the application of reference Shri Y.R. Kilaniya, ld. JDR submits that under Section 34 of the Central Excises & Salt Act, 1944 the confiscation and imposition of redemption of fine is maintainable on the goods already released provisionally under Rule 206 of the Central Excise Rules, 1944. He submits that since the goods were liable to confiscation the redemption fine should hav....

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....wner of the animal seized within a period of three months, be forfeited to the Central Government. (3) Anything seized by a Central Excise Officer may, pending the orders of the adjudicating Central Excise Officer, be released to the owner on taking a bond from him in the proper form, with such security as the Collector may require." The bond inter alia is required to be executed for th....

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....yment of the amount of duty/value/penalty/other lawful charges as may be assessed by the competent authority in respect of the goods. 2. Having regard to the above clause in the bond I hold that no point of law is involved. I find that the bond does not make a mention of redemption fine. It may be in the category of other lawful charges. But can a redemption fine be imposed when the goods ....