2004 (3) TMI 472

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order]. - The application is 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 o....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....4) E.L.T. 239 (Cal) = 2004 (112) ECR 447 (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 Ca....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (143) E.L.T. 60 (Del.) has held that if the 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....