9911796707
TMI Blog1996 (9) TMI 400X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that under Section 34 of the Central Excises Salt Act, 1944 the confiscation and imposition of redemption of fine is maintainable on the goods already released provisionally under Rule 206 of the Central Excise Rules, 1944. He submits that since the goods were liable to confiscation the redemption fine should have been allowed to be retained by the Commissioner (Appeals) as required unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ral Government. (3) Anything seized by a Central Excise Officer may, pending the orders of the adjudicating Central Excise Officer, be released to the owner on taking a bond from him in the proper form, with such security as the Collector may require." The bond inter alia is required to be executed for the release of such goods, one of the condition is that the goods shall be produced at the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ompetent authority in respect of the goods. 2. Having regard to the above clause in the bond I hold that no point of law is involved. I find that the bond does not make a mention of redemption fine. It may be in the category of other lawful charges. But can a redemption fine be imposed when the goods are provisionally released under a bond when the goods are provisionally released and are not av ..... X X X X Extracts X X X X X X X X Extracts X X X X
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