2003 (3) TMI 646 - AT - Central Excise

Summary

Issues Involved:
Refund of redemption fine deposited by the appellants during the pendency of appeal before the Tribunal.

Analysis:
1. The appellants were issued a Show Cause Notice, which resulted in an Order-in-Original confirming the duty demand on goods and imposing penalties and redemption fine in lieu of confiscation.
2. The Tribunal classified the goods under a specific sub-heading but set aside the demand as time-barred, remanding the matter for quantification.
3. The appellants deposited Rs. 1.00 lakh redemption fine under protest as per the Tribunal's order.
4. An application for refund of the redemption fine was rejected by the Deputy Commissioner, citing lack of specific findings by the Tribunal on this aspect.
5. The Commissioner (Appeals) rejected the appeal for refund, leading to the current appeal.
6. The Commissioner, Customs & Central Excise, dropped the proceedings due to the remand order, limiting the duty demand to six months from the Show Cause Notice date.
7. The Commissioner (Appeals) noted that the appellants did not challenge the Tribunal's order, which became final, but the appellants were not aggrieved by it.
8. The Tribunal's refund order was based on the extended limitation period, and the duty demand was dropped by the Commissioner for the specific period. The Commissioner also acknowledged that the appellants had already paid duty for that period.
9. The appellate authority found merit in the appeal on the limited issue of refunding the redemption fine, ultimately allowing the appeal and ordering the refund.

This detailed analysis of the judgment highlights the procedural history, the Tribunal's decision, the Commissioner's actions, and the final outcome of the appeal for the refund of the redemption fine.