JUDGMENT

[Physical Hearing/Hybrid Hearing (as per request)]

Tara Vitasta Ganju, J. (Oral)--The Petitioner, herein, is a manufacturer of electrical motors, control switches and MCB's distribution boards, electricity fans, etc.

2. As per the averments in the Petition, pursuant to a search conducted at the factory premises of the Petitioner, certain goods were recovered and seized which were unaccounted for in the books of accounts. The Petitioner paid duty along with the interest and penalty to close the matter. Thereafter, a show cause notice dated 30.08.2016 was issued to the Petitioner, inter-alia, proposing confiscation of the seized goods and levying of a redemption fine and penalty on the Petitioner.

2.1. The Petitioner further averred that the allegations in the show cause notice were upheld and thereafter on Appeal, the Order-in-Original imposed a redemption fine on the Petitioner in respect of the goods seized.

2.2. It is averred by the Petitioner that the above-mentioned Order-in-Original was upheld by the Commissioner (Appeals), by its order dated 16.05.2017. The said order in appeal was challenged by the Petitioner before the Customs Excise and Services Tax, Appellate