Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1986 (10) TMI 191

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 255-257/1986-NRB, dated the 30th May, 1986. 2. In the order appealed against before the Tribunal, the Collector of Central Excise, New Delhi had directed confiscation of 874.850 gms. of gold ornaments and 67 gms. of gold rawa and wire, but had allowed the same to be redeemed on payment of fine of Rs. 45,000/-. The applicants have deposited the said amount and obtained the release of the gold. In .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... iscation of which was upheld by the Tribunal. It is urged that there should have been clear consequential directions in the order of the Tribunal regarding the balance amount of redemption fine covering gold ornaments amounting to 874.850 gms. being refunded to the appellants. In the absence of such orders, it is submitted, the Collector of Central Excise, Delhi is unable to allow any refund of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... confiscation of 874.850 gms. of gold was set aside. Consequential relief by way of refund of amount of redemption fine covering such gold should have also been a part of the order, but this was inadvertently omitted. 6. In view of our aforesaid findings, we direct that the following may be inserted at the end of para 4 of N.R.B. Order No. A/255-257/1986-NRB, dated the 30th May, 1986. In view .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates