2004 (1) TMI 149

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....ned the validity of the impugned order vide which Commissioner (Appeals) has reversed the order-in- original regarding confiscation of the goods, imposition of redemption fine and of penalty of Rs. 5,000/-. 2. The learned SDR has contended that the Commissioner (Appeals) has failed to appreciate the earlier remand order of the Tribunal as well as the ratio of law laid down by the Apex Court in ....

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....sional release. 3. I have heard both the sides. 4. From the perusal of the record, it is evident that on 11-1-94 the Preventive Officer of the Central Excise intercepted the light commercial vehicles carrying goods of the respondents (100 Gensets), but the drivers of the vehicles on demand, could not produce the original documents under the cover of which those were cleared by the respondent....

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....v. CC, New Delhi (supra) the Apex Court has ruled that even if the seized goods were not available for confiscation at the time of passing the adjudication order on the ground that same had been provisionally released to the owner, still redemption fine could be imposed in respect of those goods if found to be liable for confiscation. For appreciating this proposition of law and applying the same ....