2000 (1) TMI 520 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi considered whether a redemption fine could be levied on seized goods provisionally released to appellants. The Tribunal set aside the order vacating the redemption fine, citing a Tribunal decision and a Supreme Court ruling. The matter was remanded to the Commissioner of Central Excise (Appeals) for reconsideration of the quantum of the redemption fine. The appeal was allowed on this limited question.