2016 (11) TMI 862

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....RDER This appeal is filed against OIA No. OIA-23-2013-AHD-II-CE-AK-COMMR-A-AHD dated 31.01.2013 passed by Commissioner (Appeals) Central Excise & Service Tax, Ahmedabad. 2.  None present for the appellant despite notices being sent.  The matter has been listed on 14.08.2015, 13.11.2015, 15.01.2016, 19.08.2016 and today i.e. on 07.10.2016; but none present for the appellant nor ther....

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....in the past were confiscated  but allowed to be redeemed on payment of fine.  Aggrieved by the same, the appellant preferred appeal before the Commissioner (Appeals).  The ld. Commissioner (Appeals) partly allowed their appeal to the extent of setting aside the confiscation of the goods not seized but cleared in the past which was  not available for confiscation.  Hence, t....

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....s. 2,92,800/- were cleared by the appellant on the strength of challan No. 78 dated 23.09.2011 on which no Central Excise duty was paid.  There is no denying fact that these facts have been corroborated by Shri V.K.S. Sharma; the proprietor of the appellant in his statement recorded on 23.09.2011.  It is evident from his deposition that no Central Excise duty was paid, no invoice was iss....

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....ported in 2009 (235) ELT 623 (Tri. LB).  I find substance in appellant's contention when goods are not available for confiscation, redemption fine imposed is not legal, proper and correct in view of the above decision.  Therefore in absence of enforceable security the redemption fine imposed vide Sr. No. (ii) of the impugned order is set-aside in view of the above decision. 5.5. ....