2015 (10) TMI 1176

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... appears on behalf of the Respondent. There is no application for adjournment. 2. After hearing the Learned Authorised Representative for the Revenue and on perusal of the records, I find that the Respondents were engaged in the manufacture of Texturised Yarn, Twisted Yarn, Polyster Grey Fabrics and Knitted Fabrics failing under Chapter 54 of the Schedule to the Central Excise Tariff Act, 1985. On .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... no appeal was filed against the partner. Regarding the confiscation and imposition of redemption fine, I find that the goods were not available and the Commissioner (Appeals) rightly set-aside, the confiscation and imposition of redemption fine. It is also noted that the Hon'ble Gujarat High Court in various decision held that assessee should be given option to pay the reduced penalty under the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X