Commissioner Of Central Excise vs M/S. Leo Knit Fabs

[Arising out of Order-In-Original No. 04/Ldh/06 dated 22.2.2006 passed by Commissioner of Central Excise, Ludhiana ]

For approval and signature:

Honble Mr Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran , Member (Technical)

1 Whether Press Reporters may be allowed to see the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2 Whether it should be released under Rule 27 of the CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3 Whether Their Lordships wish to see the fair copy of the Order?

4 Whether Order is to be circulated to the Departmental authorities?

Commissioner of Central Excise Appellants

Ludhiana

Vs.

M/s. Leo Knit Fabs. Respondent

Appearance:

Shri R K Grover, DR for the Appellants

Ms. Priyanka Goel, Advocate for the Respondent

CORAM:

Hon'ble Shri Ashok Jindal, Member (Judicial)

Hon'ble Mr. B Ravichandran, Member (Technical)

Date of Hearing /decision: 09.09.2015

FINAL ORDER NO. A/ 52853 /2015

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 Components Ltd. vs. CC, New Delhi [2000 (115) ELT 278 (SC)] if goods are not available to the customs authorities, redemption fine is imposable.

2. Learned AR submits that in this case, although the goods are not available nor released on execution of any bond, but redemption fine is imposable as held by Honble Apex in the case of Weston Components Ltd.(supra).

3. It is admitted by the learned AR 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 (235) E.L.T. 623 (Tri. - LB)] wherein it has been held that in case neither the goods are available nor released under any bond, in that case, redemption fine is not imposable although the goods are liable for confiscation. Therefore, we hold that the learned Commissioner has rightly held that the goods are liable for confiscation but refrained from imposing redemption fine. Therefore, we do not find any infirmity in the impugned order, same is upheld. Appeal filed by the Revenue is dismissed.

( operative part of the order pronounced in the open court )

( Ashok Jindal ) Member(Judicial)

( B Ravichandran )

Member(Technical)

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