9911796707
TMI Blog2017 (11) TMI 1788X X X X Extracts X X X X X X X X Extracts X X X X ..... , Visakhapatnam, had volunteered to pay the differential duty applicable in respect of the confiscated coal along with interest and also redemption fine as imposed by the adjudicating authority, but under protest. In our view, the lower authorities should have accepted this fair offer of the appellant, keeping in view the fact that entire Order-in-Original is contested before the Tribunal on merits, we find that the appellant should be permitted to clear the quantity of 14,801.52 MT imported coal “coke breeze” on payment of proportionate duty liability along with interest and payment of redemption fine of ₹ 2.50 crores as imposed by adjudicating authority. As regards application No. C/EH/30101/2017, we find that the Division Bench ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... imately 14,801 MT of coal was confiscated by the impugned order dated 20-11-2015 with an option to redeem the same on payment of redemption fine. There was no sitting of Division Bench of the Tribunal at Hyderabad, hence appellant approached Hon ble High Court of Andhra Pradesh in a writ petition for release of the confiscated consignments and the said writ petition was dismissed by Hon ble High Court with a direction to seek appropriate relief from CESTAT as the confiscation of goods is decided by the adjudicating authority. It is his submission, that they may be permitted to release the consignment which was confiscated, by depositing proportionate duty liability in respect of coke breeze which remains confiscated as per the duty confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... confiscated coal along with interest and also redemption fine as imposed by the adjudicating authority, but under protest. In our view, the lower authorities should have accepted this fair offer of the appellant, keeping in view the fact that entire Order-in-Original is contested before the Tribunal on merits, we find that the appellant should be permitted to clear the quantity of 14,801.52 MT imported coal coke breeze on payment of proportionate duty liability along with interest and payment of redemption fine of ₹ 2.50 crores as imposed by adjudicating authority. In our view, the amount of penalty imposed by the adjudicating authority need not be deposited as of now for the clearance of confiscated goods as the entire Order-in-Or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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