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TMI Blog2015 (4) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ere is an application to decide both stay application and appeal on merit. 2. Heard Revenue. 3. Record reveals that there was detection of excess stock of branded chewing tobacco. At the time of investigation by the investigating authority that remained undisputed. Learned adjudicating authority has recorded the reason why such excess stock was confiscable. The appellant explained that the goods ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. 6. When the accounts were not updated and excess quantity of goods were found during inventory, preponderance of probability was in favour of Revenue to hold possible circumstance of clandestine removal. In absence of any reconciliation statement of the excess goods found, it was not open to the appellant to challenge that mere absence of the partner or the staff shall not bring the appellan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cannot to mechanically imposed by a formula to each case. Hon ble Supreme Court held that there cannot be a straight jacket formula to impose redemption fine. Such fine normally bases on the profit expected from dealing in confiscable goods. Hon ble Court in the case of Commissioner of Customs, Mumbai Vs. Mansi Impex 2011 (270) ELT 631 (SC) has held that no arbitrary or whimsical order shall be p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he authority to release the goods on payment of redemption fine. But such discretion must be exercised in a just and fair manner on the basis of facts and has to be exercised after recording cogent and relevant reasons. There should not be failure of justice or grave injustice. Statutory discretion is not usually absolute. It is qualified by express or implied legal duty to comply with the substan ..... X X X X Extracts X X X X X X X X Extracts X X X X
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