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2018 (1) TMI 301 - AT - Central ExciseRedemption fine - penalty - it was alleged that appellant has failed to record their production of 383.138MT finished goods in their daily stock register and the goods found in stock was seized under Section 110 of Customs Act, 1962 - Held that: - as per Section 110 (2) of the Customs Act, 1962, if the seized goods are not released within six months, then for extension of seizure, a show cause notice is required to be issued, failing which the goods are required to be released unconditionally - Admittedly, in this case, no SCN in terms of Section 110(2) of the CA, 1962 has been issued to the appellant therefore, the appellant is entitled to get the seized goods back unconditionally. Redemption fine - Held that: - As the goods were required to be released unconditionally, in that circumstance, although the goods are liable for confiscation but, as the goods are not available nor any condition has been imposed on the appellant for seizure of the goods, no redemption fine can be imposed on the seized goods. Penalty - Held that: - no statement during the course of investigation was recorded and no role of the appellant has been specified in the show cause notice - no penalty can be imposed on the appellant without specifying the role for confiscation of the goods. Appeal allowed.
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