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2016 (1) TMI 57 - CESTAT MUMBAI

2016 (1) TMI 57 - CESTAT MUMBAI - TMI - Confiscation of goods where the duty has been set aside on the ground of period of limitation - Held that:- if the entire duty liability has been set aside, confiscation of the goods which are seized from the appellant's premises, does not stand good any more. In view of the fact that demand of duty, holding that the goods were manufactured and liable to duty, has been set aside and as the said order is not unconnected from the impugned order, nothing surv .....

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both the sides and perused the records. The issue involved in this case is regarding redemption fine imposed of ₹ 2.25 lakhs on the appellant herein in respect of the various purchases made by them of furnitures from M/s Interscape. The adjudicating authority has confiscated the seized goods and has extended an option to redeem the same on payment of redemption fine. 3. We find from the records that the appellant herein had placed an order for various office furnitures from M/s Interscape .....

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erscape along with interest and imposed penalties. The very same order-in-original, which is before us, was challenged by M/s Interscape before the Tribunal in appeal No. E/311 to 314/2007. The said appeals were allowed by the bench by final order No. A/3007-3010/15/EB dated 08/09/2015 holding that : "6.5 The revenue, in the appellant own case has accepted that the extended period cannot be invoked for demands pertaining to period prior to March 1995. The said order has also been accepted b .....

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