2012 (6) TMI 101

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..... oth sides. Learned consultant appearing for the appellants states that the impugned order confiscates the impugned goods and imposes a redemption fine which has already been paid and goods have been redeemed. He clarifies that the appellants do not wish to contest the redemption fine which has already been paid. In addition, there is a penalty of Rs.74,254/- imposed under the impugned order. Ld. c .....

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..... p; 3. It is rather strange that confiscation and penalty in respect of the impugned goods have been covered by a separate SCN and separate order, whereas the duty on the very same goods has been demanded under another SCN which covers clandestine clearances made earlier. Nevertheless, since the Settlement Commission has imposed a consolidated penalty in respect of the past clearances as well as t .....

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