2011 (6) TMI 556

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....ised Representative (SDR) for the respondent Per: Ashok Jindal: The appellants are in appeal against the impugned order wherein duty demand, interest and equivalent amount of penalty under Section 11AC has been confirmed against them, apart from that a redemption fine of Rs. 2,50,000/- was also imposed. The appellants are contesting only the redemption fine and they have admitted and paid ....

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....ppellants were visited by the departmental officers on 30/11/1999 and during the course of search proceedings, it was found that the 'mercerising machine' was running with the aid of electric power driven motor. Therefore, the processed fabrics of 186622.75 L.Mtrs. valued at RS. 9,33,113.75 was seized under panchanama on the belief that the same were liable to confiscation for the contravention of....