2012 (10) TMI 691

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....the Respondent. [Order]. -  This is a case of default in payment of duty during the month of November 2007, which was paid subsequently in April/May 2009 with interest. Revenue is in appeal against the decision wherein the order of confiscation made by original adjudicating authority and imposition of redemption fine of Rs. 1 lakh has been set aside. 2. No one is present on beha....

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.... with the Government and therefore if goods for confiscation are not available, redemption fine in lieu of confiscation cannot be imposed. The natural conclusion that emerges is that if the fine is paid, the goods have to be returned. In this case, it is nobody's case that if the respondent pays Rs. 1 lakh, the goods will be returned by the Revenue. No doubt, if the goods have been seized and rele....