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TMI Blog2011 (1) TMI 273X X X X Extracts X X X X X X X X Extracts X X X X ..... liable for confiscation has to be upheld - penalty imposed is reduced - appeal disposed of - E/121/2009-SM , E/CO/56/2009 - - - Dated:- 28-1-2011 - Mr.M.Veeraiyan J. Present for the Appellant: Shri Anil Khanna, SDR Present for the Respondent:Shri Rajesh Chhibber, Advocate PER: M.VEERAIYAN The appeal No.E/121/09 is by the department against the order of the Commissioner (A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... spondents on payment of the duty even though the goods were held liable for confiscation by the time the order was issued, the goods were not available for confiscation as the respondents have cleared the same on payment of duty. 3. Learned SDR submits that the excess goods found stands admitted and the same have been cleared by the respondents without seeking provisional release of the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were duly taken into account and duty liability discharged and this shows the bonafide on the part of the assessee. He submits that in cases shortages found during dip reading they claimed remission of duty. He seeks that the order of the Commissioner (Appeals) in setting aside the redemption fine and penalty should be upheld. The order of the Commissioner (Appeals) in holding that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... inistrative reasons. The assessee- respondent was under obligation to seek provisional release of the goods before clearing the seized goods entrusted to their custody. This is a case where the sized goods were handed over to the assessee respondent who has failed in the producing the goods which they are required to produce at the time of adjudication and therefore reasoning adopted by the Commis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fore the order of the Commissioner (Appeals) deserves to be set aside and the order of the original authority needs to be restored. 7. However, in the peculiar facts and circumstances of the case, while restoring the order of the original authority, redemption fine imposed is reduced from Rs.2,50,000/- to Rs.50,000/- and the penalty imposed is reduced from Rs.2,53,752/- to Rs.50,000/-. 8. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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