2000 (5) TMI 309

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.... D.L. Ojha, Manager Excise & Customs, for the Respondent. [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the only issue for our consideration is whether the redemption fine could be imposed in a case where seized goods had been released provisionally on the request of the manufacturer. 2. The Commissioner of Central Excise (Appeals) following the rat....

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.... were released on execution of the bond but it is subsequently established then the redemption fine could be imposed. In view of this law laid down by the Apex Court, the decision of the Tribunal has no validity in this regard. 6. Therefore as regards redemption fine, order of the Collector CE (Appeals) cannot be sustained and is set aside, and the matter is remanded to the jurisdictional ....