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2019 (8) TMI 1167 - AT - Central Excise100% EOU - Illicit/Clandestine removal - confiscation of goods alongwith imposition of redemption fine could not take place due to non-availability of goods - HELD THAT:- The ld. Commissioner (Appeals) did not confiscate the goods on the ground that the same was not available for confiscation, on the basis of judgments in the case of SHIV KRIPA ISPAT PVT. LTD. VERSUS COMMISSIONER OF C. EX. & CUS., NASIK [2009 (1) TMI 124 - CESTAT MUMBAI], ASSOCIATE MARKETING SERVICES VERSUS COMMR. OF CUS. (AIRPORT), CHENNAI [2005 (9) TMI 177 - CESTAT, CHENNAI] - However, we find that both the judgments are related to DTA Units. The ld. Commissioner (Appeals) order for non-confiscation of the goods and non imposition of redemption fine, relying on the judgments of DTA unit, is not proper - Therefore, the matter need to be remanded to the Adjudicating Authority for deciding the confiscation and redemption fine, in the light of above judgments. Appeal allowed by way of remand.
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