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2015 (12) TMI 474 - CESTAT NEW DELHI

2015 (12) TMI 474 - CESTAT NEW DELHI - TMI - Imposition of redemption fine - Goods not available for confiscation - Held that:- Neither the goods are available nor has been released on execution of bond, in that circumstances, we hold that decision of Weston Components Ltd. is not applicable to the facts of this case and the Larger Bench decision of this Tribunal in the case of Shiv Kripa Ispat Pvt. Ltd. [2009 (1) TMI 124 - CESTAT MUMBAI] wherein it has been held that in case neither the goods a .....

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l, Member (Judicial) And Mr. B Ravichandran, Member (Technical) Shri R K Grover, DR : for the Petitioner Ms. Priyanka Goel, Advocate : for the Respondent ORDER: Per Ashok Jindal : Revenue has filed this appeal against the impugned order wherein the learned Commissioner held that the goods are liable for confiscation but as goods are not available, therefore redemption fine is not imposable. The contention of the Revenue is that in the light of decision of Honble Apex Court in the case of Weston .....

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