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2017 (6) TMI 992 - CESTAT NEW DELHIClandestine removal - it appears that the goods which were lying in the factory premises in WIP (Work in Progress) have wrongly been confiscated though the Department mentions that they had the reasonable belief that goods were likely to be removed without payment of duty - Held that: - this case appears to be more of unreasonable interpretation of facts and thus committing unreasonable action against the manufacturer assessee. In this case no confiscation was warranted; however, the Department confiscated the goods and imposed redemption fine of unreasonable amount of ₹ 3,25,000/-. There is neither any justification for the confiscation of the goods nor any proper reason to impose high amount of redemption fine for redeeming the confiscated goods - appeal allowed - decided in favor of appellant.
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