TMI Blog2008 (2) TMI 691X X X X Extracts X X X X X X X X Extracts X X X X ..... in its Final Order No. 2146-2149 dated 7-12-2005 [2006 (198) E.L.T. 354 (Tribunal).] 3. Shri V.M. Doiphode and Ms. Padmini Sundaram, learned Advocates, appeared on behalf of the appellants and Ms. Sudha Koka, learned SDR, appeared on behalf of the Revenue. 4. We heard both sides. The learned Advocates appearing on behalf of the appellants pointed out that they are agitating over two issues which are to be decided by the Adjudicating Authority after the remand order of the Tribunal. In respect of the bill of entry, dated 5-4-2003 the Tribunal ordered that the value of the impugned goods should be taken at US Dollar 6.5 per sq. mt. In the remand order, the Tribunal has also stated that the MRP of the tiles imported should be recomputed f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal had remanded the case for determining redemption fine only in respect of seized goods which were provisionally released relying upon the judgment of the Apex Court in the case of Harbanslal - 1993 (67) E.L.T. 20 (S.C.) and also the case of M/s. H.B. Fibers Ltd. v. CC - 2003 (152) E.L.T. 335 (Tri.-Del.). The ground of appeal taken by Revenue was that the Commissioner had not given any reasons for non-imposition of redemption fine in respect of balance quantity of 16545.60 sq. mt. However, the learned Commissioner s reliance on judgment of Punjab High Court in the case of M/s. H.B. Fibers Ltd. was not correct as the question involved in the said judgment was only whether fine and penalty was imposable if there is mis-declaration of descri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hallenging the value of MRP adopted for purposes of countervailing duty. Our attention was invited to the earlier order passed by the Adjudicating Authority and also to the show cause notice wherein a particular basis has been adopted for calculation of MRP. The basis was their invoice value adopted for customs duty purposes + 55% duty + expenses of 20% + margin of 20%. This basis has been adopted in the show cause notice and also in the first order issued by the Adjudicating Authority. This basis has not been questioned by the Revenue at all. So in the remand order, in Para 6 page 13 we have stated, Similarly the MRP of the tiles imported should be recomputed for purpose of calculation of countervailing duty . Therefore, it terms of the r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n even the goods which are not available for imposition of redemption fine. Hence, we remand the issue to the Commissioner to impose suitable fine in respect of the goods held liable for confiscation and not available with the department A careful reading of the remand order indicates that it relates only to the goods, which were seized and not available for confiscation. In the first order, the Commissioner failed to impose redemption fine on 11,094.60 sq. mt. of tiles which were seized and provisionally released. In other words, the redemption fine is only in respect of the goods seized and held liable for confiscation, no matter whether they are available or not at the time of issuing the Adjudication Order. The goods which were not at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 7-12-2005 of this Bench would reveal that the Commissioner was expected to impose redemption fine only in respect of 11094.60 sq. mt. of tiles which were seized and provisionally released. He has imposed redemption fine even in respect of tiles which were not at all seized, but held liable for confiscation. This is definitely an error. Therefore, we set aside the imposition of redemption fine to Rs. 24,00,000/- and remand the matter once again to the Original Authority for imposing redemption fine only in respect of 11094.60 sq. mt. While arriving at the redemption fine, proper reasoning should be given and mathematical calculation should be part of the De novo order. The submissions made by the appellant should be taken into account wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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