2000 (1) TMI 520

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..... [Order per : Lajja Ram, Member (T)]. -  In this appeal filed by the Revenue the issue for our consideration is whether the redemption fine could be levied when the seized goods had been provisionally released to the appellants on execution of a bond. The Assistant Collector of Central Excise who had adjudicated the matter had imposed a redemption fine of Rs. 1,00,000/- in lieu of conf....

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....in the grounds of appeal that in such circumstances the respondents could not be absolved from the responsibility of paying the redemption fine and to that extent the view taken by the learned Commissioner of Central Excise (Appeals) was not correct. 2. When the matter was called, no one appeared for the respondents. They had prayed for decision on merits. 3. We have heard Shri V.M....

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....e aforesaid Tribunal decision. The matter has now been finally settled by the Supreme Court decision in West Components Ltd. v. CC, New Delhi, 2000 (115) E.L.T. 278 (S.C.) = 2000 (88) ECR 544 (SC). We accordingly set aside the impugned order in appeal to that extent. 5. The adjudicating authority had imposed a redemption fine of Rs. 1,00,000/-. The value of the goods confiscated was Rs. 4,....