2001 (6) TMI 721 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the application for rectification of mistake by M/s. Rupenthal Americal Ltd. regarding the confiscation of goods due to lack of evidence showing ownership claim before the issue of Show Cause Notice (SCN). The Tribunal noted that redemption of goods is not mandatory in all cases and upheld the confiscation decision.