2008 (7) TMI 748

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...., JDR, for the Respondent. [Order]. -  The appellants in this case have admitted liability to pay duty in respect of goods alleged to have been clandestinely removed by him and imposition of penalty. The investigations have started after the goods have already been cleared and were at no time available for seizure, either during the time of investigations or thereafter. The goods were v....

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....ibunal in the case of Abhishek Exports v. CCE - 2007 (208) E.L.T. 155 (Tri.-Bang.), Venus Enterprises v. CCE - 2006 (199) E.L.T. 661 (Tri.-Chennai), S.V. Shah v. CCE - 2006 (199) E.L.T. 649 (Tri.-Mumbai) wherein it has been held that goods can be confiscated even if the same are not available for confiscation. It has, therefore, been pleaded that, even though there are contradictory decisions, the....

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....en if they are not available for confiscation. In view of these conflicting decisions, the matter is required to be referred to the Larger Bench to decide the following issue : Issue : Whether the goods can be confiscated and redemption fine imposed even if they are not available for confiscation (excluding the cases where the goods are initially seized and provisionally released) as held by....