2003 (3) TMI 435

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..... eal is admitted and taken up for disposal with consent of the departmental representative, the respondent being absent and unrepresented despite notice. 2. Notice issued to Arofine Chemical Industries, the respondent to this appeal, proposed, inter alia, confiscation of 363.5 kgs. of aromatic chemicals that it manufactured. The notice alleged that the goods, which were seized enroute towards fro .....

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..... of goods, relying for this purpose of the contents of the circular No. 207/37-M/77-CX, dated 21-9-1978 of the Board. He found that since the goods had been returned to the factory after their seizure, the question of payment of duty did not arise, he therefore set aside the confiscation of these goods and demand for duty. The appeal is against this part of the order. 3. I have heard the departm .....

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..... y custodian in an agent of the department can by no means be said to be goods still lying unattended in the factory. The Commissioner (Appeals) s order setting aside the demand for duty on this count cannot be sustained. 5. Nor do I find it possible to accept that the circular of the Board would apply to the facts before me. The circular gives an illustration of cases where seized goods were res .....

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