2001 (4) TMI 628

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..... ondent. [Order]. - The application is for waiver of deposit of redemption fine of Rs. 2 lakhs in respect of goods ordered to be confiscated, which had earlier been provisionally released, and penalty of Rs. 50,000/-. 2. Counsel for the applicant contends that subsequent to the issue of show cause notice the manufacturer had filed a declaration under the Kar Vivadh Samadhan Scheme, 1998. .....

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..... .C.E. is to be distinguished. 4. From the narration of the facts in Kedia Great Galleon Ltd. v. C.C.E. it is not entirely clear whether demand for duty and confiscation relates to the same goods, unlike in the present case, where there are different goods involved. The fact that the molasses ordered to be confiscated was in the pits, and thus presumably in the applicant s factory, seems to suppo .....

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