2012 (6) TMI 101

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....R For the Respondent   Heard both sides. Learned consultant appearing for the appellants states that the impugned order confiscates the impugned goods and imposes a redemption fine which has already been paid and goods have been redeemed. He clarifies that the appellants do not wish to contest the redemption fine which has already been paid. In addition, there is a penalty of Rs.74,254/- i....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t Commission at that point of time.   3. It is rather strange that confiscation and penalty in respect of the impugned goods have been covered by a separate SCN and separate order, whereas the duty on the very same goods has been demanded under another SCN which covers clandestine clearances made earlier. Nevertheless, since the Settlement Commission has imposed a consolidated penalty in r....