TMI Blog2018 (4) TMI 1448X X X X Extracts X X X X X X X X Extracts X X X X ..... d in activity of clandestine manufacturer of clearances on their goods. Therefore, the demand confirmed in the impugned order is confirmed. As the appellant has submitted that they might have paid duty involved in the matter, the same is required to be verified. As appellant was involved in the activity of clandestine manufacturing and clearances of goods, therefore, no immunity is granted w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ater under the brand name of Kingfisher and Kwality were seized, which were having no duty paying in documents. The goods were seized and proceedings were initiated against the appellant by issuance of the show cause notice on 16.02.2010. The matter was adjudicated, the demand of duty on the seize goods was confirmed and goods were also confiscated and allowed to be redeemed on payment of redempti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emption fine imposed are on higher side. 4. On the other hand, the Ld. AR submitted that as appellant is not contesting the receipt of the show cause notice and it is a case of clandestine manufacturer of clearances of goods which has been admitted by the appellant, therefore, the appellant is not entitled for any immunity from this Tribunal. 5. Heard the parties, considered submissions. On ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed provisionally against the execution of FDL and bond, in that circumstances, I hold that the goods are liable for confiscation. 8. Considering the fact that, duty amount involved is ₹ 9,199/- whereas redemption fine is imposed to the tune of ₹ 15,000/- which is on the higher side. Therefore, same is reduced to ₹ 5,000/-. 9. With regard to confiscation of vehicles bearing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut redemption fine of ₹ 3,00,000/- has been imposed is on higher side. The same is reduced to ₹ 2,00,000/-. 11. As appellant was involved in the activity of clandestine manufacturing and clearances of goods, therefore, no immunity is granted with regard to the penalties. Accordingly, the penalties imposed on the appellant are confirmed. With these terms, appeal is disposed off. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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