TMI Blog2001 (12) TMI 294X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellants are traders, trading, inter alia, in HDPE granules. They have godowns in Delhi at Kirti Nagar, Mansarover Garden and Libaspur. Officers of the Dte. General of Anti Evasion raided these premises on 20-11-1997 and seized, under Panchnama, a quantity of 820 bags (25kgs. each) of HDPE granules, on the premise that the goods found in excess over the balance shown in records were liable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Commissioner (Appeals). 2. I have examined the records and heard both sides. Ld. Advocate Sh. S.K. Pahwa for the appellant submits that the appellant is aggrieved only by the gravity of the redemption fine imposed by the authorities below. He submits that the redemption fine cannot be sustained in the absence of finding of mala fides against the party. Even assuming to the contrary, ld. Ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, according to ld. SDR, cannot interfere in the discretion of the proper officer, conferred by the statute. 3. I have examined the submissions. The only outstanding issue is whether the redemption fine was liable to be imposed on the appellant and, if found so liable, whether the quantum of the fine is reasonable. I find that the goods under confiscation are, admittedly, of a value of o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 114) E.L.T. 475] (ii) Balls and Cylpebs Ltd. v. CCE [1997 (92) E.L.T. 496]. The former of the two decisions says that, in the absence of mala fides there is a case for relief in the matter of fine in lieu of confiscation. Redemption fine was reduced in that case. That was in the particular facts of that case. In the present case, I find no valid reason to reduce the quantum of fine. In the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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