2011 (1) TMI 273

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....hibber, Advocate   PER: M.VEERAIYAN   The appeal No.E/121/09 is by the department against the order of the Commissioner (Appeals) No.113-CE/LKO/2008 dt.24.10.2008. The cross objection No.E/CO/56/09 is connected to this appeal.   2. On 21.09.2006, the officers visited the premises of the respondents and conducted the stock verification of the molasses stored in the tank and ....

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....ubmits that the excess goods found stands admitted and the same have been cleared by the respondents without seeking provisional release of the goods and therefore the goods are liable for confiscation and redemption fine was correctly imposed by the original authority. The order of the Commissioner (Appeals), after holding that the goods are liable for confiscation, setting aside the redemption f....

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....ssioner (Appeals) in setting aside the redemption fine and penalty should be upheld. The order of the Commissioner (Appeals) in holding that the goods were liable for confiscation is not legal even though he has set aside redemption fine imposed.   5. I have carefully considered the submissions from both sides and perused the records. The officers have conducted the stock verification on 2....

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.... respondent who has failed in the producing the goods which they are required to produce at the time of adjudication and therefore reasoning adopted by the Commissioner (Appeals) in not sustaining the redemption fine on the ground that the seized goods have been already cleared on payment of duty cannot be appreciated. The decision relied upon by the learned Advocate in the case of Triveni Enginee....