2014 (4) TMI 422

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....ri M.S. Reddy, Deputy Commissioner (AR) JUDGEMENT Per: P K Jain: The brief facts of the case are that the appellant filed two shipping bills for export of dyed printed fabric made from 100% polyester filament yarn under DEPB scheme. On examination, it was found that there was shortage of 5 mtrs. in each pack of 25 mtrs. in both the shipping bills. Thus there was shortage of 12335 mtrs. va....

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....nnot be confiscated and redemption fine cannot be imposed as the so called excess goods were not available for confiscation at any point of time. In support of her contention that no redemption fine is imposable, the learned advocate relied upon the Larger Bench decision of this Tribunal in the case of Shiv KripaIspat Pvt. Vs. CCE, Nasik reported in 2009(235)ELT 623(Tri-LB) = (2009-TIOL-388-CESTAT....

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....r reported in 2001(137)ELT 1309(Tri-Del) to support that redemption fine and penalty are imposable even in the facts and circumstances of the present case. 4. I have considered the submissions of both the sides. There is no dispute that the goods found at the time of examination were 20% less than what was declared. The explanation given by the appellant is that it is due to mistake on the part....

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....ifferential quantity which has been misdeclared is to be confiscated. Once there is a misdeclaration with respect to the quantity, the entire consignment is liable to be confiscated. In view of this position, confiscation and redemption fine are upheld. However, I find substance in the argument of the learned Advocate that the benefit that would have accrued to the appellant would have been approx....