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2017 (11) TMI 1171 - AT - Central ExciseCompensation for deteriorated goods, which were seized by the Revenue - failure to release the goods, despite request made by appellant - Held that: - Admittedly, the seized goods are the property of the Revenue and under superdginama has to be given for keeping the goods in safe custody - Moreover, in this case the goods were seized on 11.11.2004 and the appellant had requested to release the goods on 23.11.2004, but no response was given to the request made by the appellant in releasing of the said goods, despite the goods of perishable in nature. In that circumstances, Revenue is responsible of the said goods as despite request made by the appellant failed to release the goods which were not liable to be seized as per the final of this Tribunal. As goods have become obsolete in the custody of the Revenue, who was the owner of the said goods, therefore, the appellant is required to be compensated. - appeal allowed - decided in favor of appellant.
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