TMI Blog2019 (6) TMI 1461X X X X Extracts X X X X X X X X Extracts X X X X ..... RSUS UNION OF INDIA [ 2016 (6) TMI 954 - GUJARAT HIGH COURT] , held that since there is no clear proposal in the SCN on imposition of redemption fine and also in the OIO, there is no crystallized demand of redemption fine against each noticee. It was held that the department could not recover fine from the noticee. In this position, there is no demand of redemption fine against the appellants. In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri Amal Dave, Ld. Counsel appearing on behalf of the appellant submits that as of now, there is no liability of redemption fine on the appellants. In view of the Hon ble Gujarat High Court judgment in the case of M/s Shivam Development Trust 2016(340) ELT 45 (Guj.) which dealt with the same Show Cause Notice and Adjudication Order wherein the Hon ble Gujarat High Court has held that recover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Adjudication Order, held that since there is no clear proposal in the SCN on imposition of redemption fine and also in the OIO, there is no crystallized demand of redemption fine against each noticee. It was held that the department could not recover fine from the noticee. In this position, there is no demand of redemption fine against the appellants. In this view, there is no case of demand of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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