1996 (9) TMI 400 - AT - Central Excise

Summary

The judgment discusses the application of redemption fine under Section 34 of the Central Excises & Salt Act, 1944 on goods provisionally released under Rule 206. The tribunal held that redemption fine cannot be imposed if the goods are not available for confiscation, as the title in the goods vests in the Government upon confiscation. Therefore, the application for reference was rejected as no point of law is involved.