9911796707
TMI Blog2010 (4) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... nd before any declaration of value under section 4 of the central excise act, 1944 made. Allegation that assessee was going to declare higher value. Seizure premature. No offence committed. Assessee cannot be penalized on presumption of violation of law subsequently. Natural justice- assessee heard and on subsequent hearing. Inspector appearing for department heard and submission recorded behind b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants There is also no adjournment request 3. We find in this case that the original authority has dropped the proceedings having come to the conclusion that there is no contravention of the Rules by the appellants. On appeal filed by the department, the lower appellate authority has decided the matter in favour of the department. We find that the lower appellate authority has held a per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere to be processed and exported. The Departmental authorities have seized the impugned goods before export has taken place and before any declaration of the value under Section 4 of the Act has been made. It is the allegation of the department that the appellants were going to declare higher value of the goods to claim higher deemed credit. In view of the fact that the seizure has been prematurel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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