2025 (9) TMI 61

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....cted against the common impugned order dated 10.01.2011, whereby the Commissioner of Central Excise Ludhiana has confiscated the goods found in excess then the recorded balance at the premises of the appellant and has given option to get the same released on payment of redemption fine and has also imposed penalties on the appellants under Rule 25 and 26 of Central Excise Rules, 2002. 2. Briefly the facts of the present case are that the appellants were engaged in the manufacture of pharmaceutical products falling under Ch.30 of Central Excise Tariff Act. DGCEI conducted search at both the factories i.e. M/s Jackson Laboratories Pvt. Ltd. (JLPL), M/s Jackson Laboratories (JL), Trading firm M/s J.K. Pharma Agencies, M/s SVR Pharmaceuticals....

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....erefore, they filed declaration under SVLDR Scheme only for the demand in the Show Cause Notice. The learned counsel further submits that on identical issue in the case M/s Synpol Products Pvt. Ltd. vs. UOI [2020 (374) ELT 851 (Guj)], the Gujrat High Court held that under the SVLDR Scheme the payment of redemption fine and penalties are also covered. He further submits that the said judgment was challenged before the Hon'ble Apex Court and the Hon'ble Apex Court vide order dated 03.02.2021 reported in 2022 (379) ELT A142 (SC) dismissed the appeal of the Revenue. 4.2 Learned counsel further submits that on the basis of judgment in the case of M/s Synpol Products Pvt. Ltd. Cited (Supra), the appeal of the appellant should also be allowed u....

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....ies and without any duty documents. 5.2 The leaned authorized representative for the department further submits that the decision of the Hon'ble Gujarat High Court in the case of M/s Synpol Products Pvt. Ltd. Cited (Supra) which were upheld by the Hon'ble Supreme Court is not applicable in the facts and circumstances of the present case. He further submits that the question involved in the case before the Hon'ble High Court was as to whether SVLDR Scheme, 2019 would also be applicable to cases involving confiscation and redemption fine and it was held that the said scheme is applicable to confiscation and redemption fine. He further submits that in the present case, the demand has been confirmed on the basis of separate show cause notice....