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TMI Blog2015 (5) TMI 333X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri R M Saxena, Adv. For the Respondent : Shri R K Mishra, AR ORDER Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein menthol oil and truck carrying DMO oil was seized by the department and confiscated and redemption fine of Rs. 3 lakh for the menthol oil and Rs. 1.5 lakhs for truck has been confirmed and penalties of Rs.One lakh has been imposed on Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d and thereafter were seized on the premise that the appellants were clearing DMO in the guise of Mentha Oil from the factory without payment of duty. Therefore, the case has been made out against the appellants and goods were seized and confiscated and allowed to be redeemed on payment of redemption fine, provisionally released and thereafter initial assessment has been done and thereafter the go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at Mentha Oil content was 26% in the goods seized. Therefore he prayed that false case has been made against them. In these circumstances, it is required to be set aside. 4. On the other hand learned AR opposed the contention of the learned counsel and submits that as the goods carrying only 26% of Mentha Oil therefore, it is the carrying only DMO and same has been cleared in the guise of Mentha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r and Form 21 supports the case of the appellant, as no statement of farmers has been recorded i.e. also support the case of the appellant. In these circumstances, goods are not required to be seized at all. Therefore, as the goods are not required to be seized, goods are not liable for confiscation consequently redemption fine is set aside as redemption fine is not imposable and penalty on Shri S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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