JUDGMENT
Jyoti Balasundaram, Member (Judicial)
1. The above appeal arises out of the order of the Addl. Collector who has confiscated a total of 22 T.V.sets (3 seized in transit on 4.7.87, 2 seized at Amravati and 17 seized at factory premises) with option to redeem the same on payment of fine of Rs. 10,000/-, confirmed duty demand of Rs. 2,93,800/- on alleged removal of colour T.V. sets of black & white by the appellants and imposed a penalty of Rs. 15,000/-. Ld.counsel Shri Thakkar for the appellants states that the duty demand is unsustainable for the reason that the show cause notice does not propose any recovery of duty. Regarding the confiscation with option to redeem, his submission is that a complete and proper explanation for the charge of the department was given by the appellants but the details given in their written submission have not been considered by the adjudicating authority. However, having regard to the fact that the matter relates to the year 1987, he does not seek sending back the matter to the adjudicating authority but pleads that there may be reduction in the quantum of fine as well as in the quantum of penalty.
2. Ld. D.R. Shri Jain draws the attention of the Bench to paragraph 10 of the show cause notice where details of duty involved have been set out and therefore, prays that the notice may be read as having raised the duty demand. Regarding leniency in the quantum of fine and penalty he only leaves the matter to the discretion of the Bench.
3. On hearing the rival submissions and perusing the records, I agree with the ld.counsel that the show cause notice does not call upon the appellants to show cause against duty recovery. Therefore, the demand of duty is clearly unsustainable and is set aside. Regarding redemption fine and penalty, I find that the value of the 22 T.V. sets which have been confiscated is approximately Rs. 25,000/- and hence the redemption fine is reduced to Rs. 5,000/- (Rupees Five thousand only) and penalty is reduced to Rs. 10,000/- (Rupees Ten thousand only)
4. The appeal is thus partly allowed.
(Dictated in Court)