2004 (5) TMI 390

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..... Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Silico Manganese found not recorded in the statutory record and was confiscated and ordered to be redeem on payment of redemption fine of Rs. 1 lakh. The penalty of Rs. 25,000/- was imposed on the appellants. 3. The contention of the appellants is that Silico Sl .....

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..... hich is arising out of the Silico Manganese. It is also admitted by the appellants that this slag is liable for Central Excise duty. Keeping in view the facts and circumstances of the case as the dutiable goods were entered in the statutory record, hence I find no infirmity in the impugned order whereby the goods were confiscated. However, taking into facts and circumstances of the case, the redem .....

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