2002 (3) TMI 694

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..... ahma Deva, Member (J) (Oral)]. This appeal is against the confirmation of Customs and Additional Customs duty to the extent of Rs. 78,26,825/- of the Customs Act and the order of confiscation of goods covered by the two Bills of Entry viz., Nos. 468, dated 2-3-93 and 500, dated 4-3-93 under Sections 111(m) and 111(o) of the Customs Act, 1962, since the goods were already cleared and not avai .....

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..... ere only Rs. 12,51,912.76 which as per the officers of Central Excise, deputed for this verification was Rs. 13,81,506/-. These submissions were recorded, yet no finding was arrived at by the Commissioner, as to how the reversals of credit made were not adequate to obtain the benefit of the Amnesty Scheme announced by the Government. The order is found to have recorded that the appellant was to fu .....

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..... y the authorities. In view of the delay in settling the amount to be reversed and issue of Certificate by Central Excise authorities, the Commissioner in this case should not have proceeded with the confirmation of demand especially with arriving at a finding on the eligibility of the Amnesty Scheme as in Para 7 of the impugned order. He also relied upon Para 7 of the Supreme Court decision in the .....

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