2015 (12) TMI 474

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.... Respondent ORDER: Per Ashok Jindal : Revenue has filed this appeal against the impugned order wherein the learned Commissioner held that the goods are liable for confiscation but as goods are not available, therefore redemption fine is not imposable. The contention of the Revenue is that in the light of decision of Honble Apex Court in the case of Weston Components Ltd. vs. CC, New Delhi [2....