(Per : HONOURABLE MR.JUSTICE V. M. SAHAI)
1. We have heard Mr.R.J.Oza, learned Senior Counsel assisted by Ms.Rujuta Oza, appearing for the appellant and Mr.Paresh M.Dave, learned counsel appearing for the respondent.
2. Admit. We formulate the following substantial questions of law.
1. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that in absence of seizure of goods redemption fine cannot be imposed even if the goods were provisionally released ?
TAXAP/2577/2010 2/2 ORDER
2. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in holding that the bond entered into by the 100% export oriented unit at the time of import of goods, cannot be equated to a bond for provisional release of seized goods ?
3. Whether in the facts and circumstances of the case, the Tribunal has committed substantial error of law in dismissing appeal of revenue and confirming order passed by the Commissioner (Appeals), Central Excise and Customs, Surat-I ?
3. Issue notice to the respondent. Paper book be filed within three months.
(V.M.SAHAI,J) (N.V.ANJARIA,J) ***vcdarji`