2010 (2) TMI 1026 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT Ahmedabad rejected the Revenue's appeal regarding the confiscation of clandestinely cleared goods, citing that redemption fine cannot be imposed when goods are not available for confiscation. The Tribunal found the decision of the Hon'ble Supreme Court in a similar case not relevant, and upheld the order of the Commissioner (Appeals) who had considered the issue in light of judicial precedents. The appeal filed by the Revenue was rejected.