2000 (5) TMI 309 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether a redemption fine could be imposed on goods released provisionally. The Tribunal found that a redemption fine could be imposed based on the law laid down by the Supreme Court in the case of Weston Components Ltd. The order of the Collector CE (Appeals) was set aside, and the matter was remanded for appropriate orders. The quantum of penalty was also to be reconsidered by the Commissioner CE (Appeals). The appeal of the Revenue was allowed by way of remand.