2014 (11) TMI 150

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..... the Revenue’s appeal is that the commissioner has erred in refraining from formally confiscating and imposing redemption fine on of goods. In our view, the revenue appeal is on diversion of imports and inasmuch as when the goods are not there for confiscation, the question of confiscation cannot arise - Respondents’ assessee is liable to pay Central Excise Duty on the goods manufactured out of the .....

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..... atter is of 2007, we take up the matter for disposal in the absence of the respondent. 2. Heard Learned Department Representative and perused the records. 3. From the perusal of the records, it transpires that the Adjudicating Authority has confirmed the demands of Central Excise Duty, Customs Duty etc., on the raw material, interest thereof and imposed penalties under various sections of th .....

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..... mports and inasmuch as when the goods are not there for confiscation, the question of confiscation cannot arise. Reliance placed by the revenue on the judgment of the Supreme Court in the case of Western Components [2000 (115) E.L.T. 278 (S.C.)] is also misplaced in the facts of the case in hand. Adjudicating Authority has himself held that the respondents assessee is liable to pay Central Excise .....

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