TaxTMI 
TaxTMI 
2004 (3) TMI 472
X X X X Extracts X X X X
X X X X Extracts X X X X
....s for implementation of the Tribunal's Order No. A-406/KOL/2003, dated 12-6-2003 [2003 (161) E.L.T. 639 (T)] vide which the appellant's appeal was allowed with consequential relief to them. Thereafter, the appellant approached the Revenue for return of the seized metal scrap. The communication by the Commissioner to the appellant reveal that the said order of the Tribunal was accepted and the conc....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... (Calcutta)] and in the case of M/s. Shilp Impex v. Union of India - 2001 (128) E.L.T. 54 (Delhi). 2. After hearing learned SDR, Shri T.K. Kar, I find that the ratio of the above decision is that the appellant, on success of its appeal, is entitled to the price of the goods as declared and accepted at the time of seizure by the Department. Hon'ble Calcutta High Court in the above decision of....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... confiscated goods which are subject matter of appeal before the Tribunal are auctioned without prior written permission or order from the concerned Tribunal, the Revenue is to refund the full value of the confiscated goods. I also note that in Para 7 of the said judgment, the Hon'ble Court has placed reliance on the Supreme Court's decision (sic) in the case of Shilp Impex reported in 2001 (128) ....