9911796707
TMI Blog1988 (12) TMI 250X X X X Extracts X X X X X X X X Extracts X X X X ..... has been confirmed, without giving any option and fixing Redemption Fine U/S 125 of the Customs Act,1962, although specific ground to this effect was taken by the appellant. (2) A finding has been recorded in para 16 page 17 of the order that: "A perusal of the orders of the lower authority does not also suggest that a similar ground was taken before the Additional Collector. Hence we are of the view that the absence of technical scrutiny of the goods in question by itself would not disprove the case of the Department". It is borne out from the order of the Additional Collector, Reply to Show Cause Notice, statements of the witnesses and other records that specific request for testing the sample of yarn was made by the appellant and samp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erse conclusions." 2. Shri Arora submitted that in respect of mistake No. 1 the law laid down that redemption fine should be fixed in respect of confiscated goods. This ground was not dealt with at all. The learned SDR, however, submitted in opposition that the absence of a finding should be taken to mean that the request has been rejected. 3. We note that under Section 34 of the Central Excises & Salt Act it is mandatory that whenever confiscation is adjudged under the Act or Rules made thereunder the Adjudicating officer shall give the owner of the goods an option to pay fine in lieu of confiscation as the officer thinks fit. However, we further note that there is no proof that this point was pressed at the time of hearing. The summing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts through their Advocate were enumerated, the Bench recorded that the appellants wanted a test of the goods and that was not ordered. 5. We have considered the arguments of Smt. Saxena that while there could have been an omission in the order, such omission is immaterial as even otherwise the order is correct. According to her, denierage by itself does not establish Indian or foreign origin. She submitted that even ignoring this aspect, there was ample evidence against the appellants. 6. We are unable to agree with the learned SDR. From the language used in the order it is clear that the Bench placed quite a bit of importance on the alleged failure of the appellants to ask for a test of the goods. This is evident from the extracts we hav ..... X X X X Extracts X X X X X X X X Extracts X X X X
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