2001 (4) TMI 628 - AT - Central Excise

Summary

The judgment concerns an application for waiver of deposit of redemption fine and penalty in a case involving confiscated goods. The applicant's counsel argued that a declaration under the Kar Vivadh Samadhan Scheme had been accepted, so the Commissioner had no authority to adjudicate. The Departmental representative argued that the facts in a previous case were not clear, but the Tribunal found that the decision in that case applied to the current situation. The Tribunal waived the deposit of the redemption fine and penalty and stayed their recovery.