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2016 (1) TMI 94 - CESTAT MUMBAI

2016 (1) TMI 94 - CESTAT MUMBAI - 2016 (331) E.L.T. 600 (Tri. - Mumbai) - Waiver of pre deposit - Confiscation of goods - Imposition of fine and penalty - Held that:- Same cannot be imposed when the goods are not available for the confiscation. As regards the penalty, we find from the records that the appeal was dismissed by the Tribunal vide Order no. A/840/14/CSTB/C-I dt. 29/4/2014 on account of delay in filing the appeal. However, the same was restored by the Hon'ble High Court of Mumbai [201 .....

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C/1286/2012 - ORDER NO.S/392/15/CB - Dated:- 20-7-2015 - P S Pruthi, Ramesh Nair, JJ. For The Appellant: Shri Brijesh Pathak, Adv. For The Respondent: Shri M K Sarangi, Jt Commissioner (AR) Per: P S Pruthi: This is a stay application for staying the order of Commissioner in which the product classification was decided. The goods were held liable to confiscation and as they were not available a fine of ₹ 10,00,000/- (Rupees Ten lakhs only) was imposed. Penalty of ₹ 1,00,000/- (Rupees .....

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