2017 (6) TMI 532

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....M. Dixit, Asst. Comm. (AR) for respondent ORDER Per Ramesh Nair 1. These appeals are directed against order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) imposed redemption fine of Rs. 20 lakhs against confiscation of the goods. The impugned order is consequent to the remand order by the Tribunal in order No.A/708 to 711/2007/C-II(EB) dated 11/09/2007. The appell....

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....er (Appeals) only for re-quantification of the demand vide order dated 11/09/2007. In the remand proceedings, the Commissioner (Appeals) imposed a redemption fine of Rs. 20 lakhs. He submits that since in the first adjudication order, no redemption fine was imposed and the same was not challenged by the Revenue while reviewing the order of the adjudicating authority. Therefore, the order-in-origin....

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....ghtly imposed the redemption fine. 4. I have carefully considered the submissions made by both the sides. I find that in the first order-in-original dated 06/11/98, the adjudicating authority has not imposed any redemption fine against the confiscation of the goods. As regards the confiscation, the original authority has passed the following order: "(iii) As the offence is established ....

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....antification of duty. No issue on non-imposition of redemption fine was raised. The Commissioner (Appeals) also not passed any order on the imposition of redemption fine. As per above undisputed position, the Revenue had not challenged the non-imposition of redemption fine against the original order. Accordingly, the original order inasmuch as not imposed redemption fine attained finality. Therefo....