2013 (12) TMI 169

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.... This appeal is directed against the Order-in-Appeal No. Commr.(A)/162/VDR-I/2011 dated 25.04.2011. 2. The relevant facts that arise for consideration are the appellant herein failed to discharge Central Excise duty for the month of March-2009 within stipulated time. Show cause notice was served upon the appellant for recovery of duty in cash for clearance made during 01.05.2009, 03.05.2009 ....

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....tion order by the lower authorities. 3. Ld. counsel would submit that an identical issue came up before this bench in the case of Commissioner of Central Excise-ii Vs Asoj Soft Caps Pvt Ltd. [2012 (280) E.L.T. 88 (Tri. Ahmd.] it is his submission that the issue is decided by the Larger Bench in the case of Shiv Kripa Ispat Pvt. Ltd. Vs. CCE & CUS., Nasik [2009 (235) E.L.T. 623 (Tri. LB), he pro....

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....h in the case of Asoj Soft Caps Pvt. Ltd. (supra), following the order of the Larger Bench in the case of Shiv Kripa Ispat (Supra) has held as under.    "[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 ....

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....goods would mean that propriety of the goods shall rest 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 Re....