2007 (3) TMI 638

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..... ;This appeal is directed against Order-in-Appeal dated 16-11-99 which dismissed the appeal filed by the Revenue. 2. None appeared on behalf of the respondent. Heard learned D.R. and perused the record. Learned Commissioner (Appeals) has dismissed the appeal filed by the Revenue against order-in-original dated 3-7-96 on the ground that the issue is covered by the decision of the Delhi High Co .....

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..... etting aside of the confiscation has been challenged/stayed and/or allowed by the Tribunal or High Court. In the absence of any such evidence, once the an appellate authority has allowed the appeal of the respondent against confiscation, redemption fine paid by the respondent in lieu of confiscation cannot be held back by the authorities. 3. In view of these facts and circumstances of the ca .....

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