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2016 (6) TMI 1278 - AT - Central ExciseImposition of redemption fine - personal penalties - According to the appellant, the show cause notice was not issued within six months from the date of seizure of goods, and consequently as per the provisions of Section 110(a) of the Customs Act, 1962, the goods ought to have been automatically released - Held that: - appellants had already discharged the duty liability along with 25% penalty, I am of the view that ends of justice will be met, if redemption fine imposed on the appellant is reduced. Therefore, redemption fine is reduced from ₹ 5 lakhs to Rs. l lakh, which shall be paid forthwith by the appellant - With regard to imposition personal penalties on the employees, the same can be also reduced. Thus the penalties imposed on Shri Suresh Jain and Shri Mahavir Jain are reduced to ₹ 15,000/- each - appeal allowed in part.
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