2008 (7) TMI 748

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..... llants in this case have admitted liability to pay duty in respect of goods alleged to have been clandestinely removed by him and imposition of penalty. The investigations have started after the goods have already been cleared and were at no time available for seizure, either during the time of investigations or thereafter. The goods were valued at Rs. 2,04,679/-. Even though the goods were never .....

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..... E.L.T. 155 (Tri.-Bang.), Venus Enterprises v. CCE - 2006 (199) E.L.T. 661 (Tri.-Chennai), S.V. Shah v. CCE - 2006 (199) E.L.T. 649 (Tri.-Mumbai) wherein it has been held that goods can be confiscated even if the same are not available for confiscation. It has, therefore, been pleaded that, even though there are contradictory decisions, the decisions favourable to him should be adopted and relief .....

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..... conflicting decisions, the matter is required to be referred to the Larger Bench to decide the following issue : Issue : Whether the goods can be confiscated and redemption fine imposed even if they are not available for confiscation (excluding the cases where the goods are initially seized and provisionally released) as held by the Tribunal in the case of Venus Enterprises v. .....

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