9911796707
TMI Blog2002 (1) TMI 683X X X X Extracts X X X X X X X X Extracts X X X X ..... ri C.T. Krishnamurthy, appearing for the appellant submitted that B-11 bond was cancelled on 12-12-96 and the Fixed Deposit Receipt bearing No. 172/94 for Rs. 8,50,000/- and No. 173/94 for Rs. 95,000/-, both dated 25-9-94 were ordered for release to Shri Sankar Udaya Bhaskara Rao on 12-12-96. All these FDRs were released and received by the appellant on 13-12-96. The B-11 bond, security bond which was executed by the appellant on 16-9-94 for provisional release of 72 gunny bags containing Pan Parag Gutkha valued at Rs. 12,58,000/- was also cancelled vide Additional Commissioner s order Hqrs. No. 71/94 AE, dated 12-12-96 and was returned to them. Ld. Counsel submitted that the Order-in-Appeal was passed by the Commissioner (Appeals) at the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Addl. Commissioner was also bad in law. In this connection, he invited my attention to the findings recorded in internal page 10 of the Order-in-Original passed by the Addl. Commissioner. He further submitted that fraud, if any, for changing the figure has been committed by the distribution side, Vardhman Agencies for changing the figures of 240 boxes to 2400 boxes and the appellant cannot be penalised for the same. Whatever documents have been given by Vardhman Agencies to Bhaskar Rao, he has carried those documents only. Ld. Counsel has also submitted that clandestine removal from the factory has not been proved and there is no evidence to this effect. He has further submitted that the ld. Commissioner has not discussed and countered the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , he relied on the Tribunal judgment rendered in the case of Kunal Industries v. CC, Bhopal reported in 2001 (134) E.L.T. 538 (Tri. - Del.), wherein it has been held that goods if released provisionally on bond can be confiscated and Redemption Fine can be imposed on such goods. As regards the non receipt of notice is concerned, ld. DR stated that the show cause notice/Order-in-Original etc. were sent at the address given by the appellant Shri Bhaskar Rao and he had received the show cause notice as well as the Order-in-Original passed by the ld. Addl. Commissioner. He further submitted that it is also on record that the Commissioner had tried to get the notice served on Bhaskar Rao at the address on record but the same had been received ba ..... X X X X Extracts X X X X X X X X Extracts X X X X
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