TaxTMI 
TaxTMI 
2000 (12) TMI 192
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....e imposed very high Redemption fine. He submits that similar issues came up before the Tribunal in the case of ANZ Overseas v. C.C. Chennai, reported at 1998 (102) E.L.T. 670 (Tribunal) = 1998 (26) RLT 706 (CEGAT). He submits that in this case the Tribunal held that no confiscation can be ordered if the goods are premutilated. The ld. Consultant, therefore, submits that the admitted position in their case was that 75% of the goods were pre-mutilated and therefore the question of their being confiscated did not arise. He, therefore, prays that the order confiscating the 75% of the pre-mutilated goods should be set aside. 3.In regard to 25% of the goods found to be old and used garments, ld. Consultant submits that in respect of old and used....
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....ble. 5.We have heard the submissions of the ld. Consultant as also the ld. DR. The admitted position is that out of the three appeals, in two cases, on examination, 75% of the goods were found in pre-mutilated condition and 25% of the goods were found to be old and used garments. In the third case, the goods were examined and 60% of the goods were found to be in pre-mutilated condition whereas 40% of the garments were found to be old and used. We have also perused the contention of the ld. DR that Circular No. 146/88 is applicable to the goods. We note that this circular came up for consideration before the Hon'ble Rajasthan High Court in the case of Swastik Woollen Mills which struck it down and therefore, we find that the instructions co....