9911796707
TMI Blog2013 (12) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... Order-in-Appeal No. Commr.(A)/162/VDR-I/2011 dated 25.04.2011. 2. The relevant facts that arise for consideration are the appellant herein failed to discharge Central Excise duty for the month of March-2009 within stipulated time. Show cause notice was served upon the appellant for recovery of duty in cash for clearance made during 01.05.2009, 03.05.2009 in terms of Rule (8) of Central Excise Rul ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. counsel would submit that an identical issue came up before this bench in the case of Commissioner of Central Excise-ii Vs Asoj Soft Caps Pvt Ltd. [2012 (280) E.L.T. 88 (Tri. Ahmd.] it is his submission that the issue is decided by the Larger Bench in the case of Shiv Kripa Ispat Pvt. Ltd. Vs. CCE & CUS., Nasik [2009 (235) E.L.T. 623 (Tri. LB), he produces the copy of the said decision of the t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... following the order of the Larger Bench in the case of Shiv Kripa Ispat (Supra) has held as under. "[order] This is a case of default in payment of duty during the month of November 2007, which was paid subsequently in April/May 2009 with interest. Revenue is in appeal against the decision wherein the order of confiscation made by original adjudicating authority and imposition of re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the Government and therefore if goods for confiscation are not available, redemption fine in lieu of confiscation cannot be imposed. The natural conclusion that emerges is that if the fine is paid, the goods have to be returned. In this case, it is nobody's case that if the respondent pays Rs. 1 lakh, the goods will be returned by the Revenue. No doubt, if the goods have been seized and relea ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
