2000 (10) TMI 555

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....venue relates to a very small premise. The Assistant Commissioner of Central Excise vide his Order-in-Original dated 17-11-1997 ordered for the confiscation of the goods seized from the respondents totally amounting to Rs. 1,09,725/- under Rule 173Q of Central Excise Rules, 1944. However, he gave the party an option to redeem the same on payment of a fine of Rs. 20,000/-. Since the goods had alrea....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rvations extracted from his order :- "I agree with the orders of the Assistant Commissioner on the point of confiscation of goods seized. However submissions made by the appellants on imposing redemption fine on the goods which stand provisionally released are convincing and are accepted. Redemption fine cannot be imposed on the goods provisionally released. Except for the redemption fine, orders....