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2017 (4) TMI 219 - AT - Central Excise100% EOU - diversion of duty free goods in the domestic market without payment of excise duty, and reflected such clearances against fake Advance Licence/Advance Release Order, on paper only, so as to fulfil their export obligation - whether charge of confiscation and penalty sustainable, when the goods are not available for confiscation - Held that: - as the goods were not available for confiscation, as the goods were already diverted/permitted to be warehoused without payment of duty, on furnishing the bond and the undertaking and thereafter, the respondent-Unit clandestinely and illicitly diverted the goods to the open market, the goods which otherwise were liable to be confiscated, in lieu of confiscation, redemption fine was imposable - the matter needs to be remanded to the Adjudicating Authority to ascertain the quantum of fine - appeal allowed by way of remand.
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