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2013 (12) TMI 169 - AT - Central ExciseConfiscation of goods under Rule 25 of CE Rules 2002 Whether confiscation can be ordered when goods are already cleared and have to be treated as clandestinely removed only because of default and delay in payment of duty - Held that:- Confiscation of goods would mean that propriety of the goods shall rest with the Government and therefore if goods for confiscation are not available, redemption fine in lieu of confiscation cannot be imposed Following Shiv Kripa Ispat Put. Lid V/s C.C.E., Nasik [2009 (1) TMI 124 - CESTAT MUMBAI] - fine was not imposable when goods were allowed to be cleared - there was not any merit in the appeal and accordingly reject the same - if the fine is paid, the goods have to be returned - it is nobody's case that if the respondent pays redemption fine the goods will be returned by the Revenue - if the goods have been seized and released provisionally after execution of bond confiscation order can be made and fine can be imposed but not otherwise the order operating the confiscation and the redemption fine imposed in lieu of confiscation is unsustainable Decided in favour of Assessee.
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