2007 (11) TMI 221

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....passed by the Commissioner of Central Excise (Appeals), Chandigarh. 2. The relevant facts of the case, in brief, are that the respondent purchased freely transferable DEPB Scripts (sic) (scrips) from the open market. Thereafter, it is found that the said scripts (sic) (scrips) were procured in a fraudulent manner by the licence holder. The adjudicating authority confirmed the demand of duty along....

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.... this situation when the goods are confiscated under the Act, redemption fine must be followed. He relied upon the decision of the Tribunal in the case of R. Janardhanan v. Commissioner of Customs Chennai reported in 2002 (149) E.L.T. 1029 (Tribunal-Chennai). Ld. Counsel on behalf of the respondent reiterates the findings of the Commissioner (Appeal). He submits that that the Hon'ble Supreme Court....

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....leased unconditionally. There is no material that the appellant procured these DEPB Scripts (sic) (scrips) in a mala fide manner and, therefore, the submission of the ld. DR that the Revenue had no knowledge that the respondent procured the forged DEPB Scripts (sic) (scrips) have no force as the respondents themselves had no knowledge of the same. The Commissioner (Appeals) passed the order follow....

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....ase cited by the appellants are not relevant. I hold merits in the above view of the adjudicating authority in light of Apex Court's decision that when the goods are not available for confiscation nor have been cleared for home consumption or any undertaking/bond, then the goods cannot be confiscated and hence, no redemption fine can be imposed on the goods in lieu of confiscation. On the other ha....