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2004 (1) TMI 149 - AT - Central Excise
Issues:
Validity of impugned order regarding confiscation of goods, imposition of redemption fine, and penalty of Rs. 5,000. Analysis: The Revenue challenged the validity of the impugned order where the Commissioner (Appeals) had reversed the order-in-original related to confiscation of goods, redemption fine, and penalty. The Senior Departmental Representative (SDR) argued that the Commissioner failed to consider the Tribunal's earlier remand order and the legal precedent set by the Apex Court in Weston Components Ltd. v. CC, New Delhi. The SDR contended that even in cases of provisional release of seized goods, redemption fines could be imposed, and the violation of Rule 52A was not merely technical to warrant a penalty of Rs. 5,000. On the other hand, the respondents' representative emphasized that there was no intention to evade duty as the goods were later exported after provisional release. Upon review of the case, it was found that the Preventive Officer intercepted vehicles carrying goods of the respondents without original clearance documents, only photocopies. The original documents were produced later, indicating a significant delay and suggesting that goods were cleared without proper documentation. The violation of Rule 52 warranted confiscation of goods, which the Commissioner (Appeals) had vacated. The Tribunal referenced the Apex Court ruling in Weston Components case, highlighting that even if goods were provisionally released, a redemption fine could still be imposed if liable for confiscation. The Commissioner's failure to consider this legal precedent led to setting aside the redemption fine and vacating seizure and confiscation, which was deemed contrary to the law. In conclusion, the Tribunal set aside the Commissioner (Appeals) order and restored the order-in-original by the adjudicating authority. The appeal of the Revenue was allowed, emphasizing the importance of following legal precedents and rules in cases of confiscation of goods and imposition of fines.
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