2003 (7) TMI 593

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..... S. Bhatnagar, JDR, for the Respondent. [Order]. Heard. I have gone through the impugned order and the material on record and in my view the appellants have a very strong prima-facie case for waiver. Moreover, they had already deposited Rs. 1 lakh with the Commissioner (Appeals). Therefore, their stay application is allowed. 2. With the consent of both sides, I proceed to decide the appea .....

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..... 72,000/- with penalty of equal amount, besides ordering confiscation of the goods with option to get the same redeemed on payment of redemption fine. The Commissioner (Appeals) had affirmed that order. 4. I have heard both sides and gone through the record. The bare perusal of the impugned order shows that the sole ground on which the clandestine removal of the goods by the appellants has b .....

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..... lants had produced the invoices which were resumed from their duty paid godown, regarding sale of goods to the trader Vinesh Traders. The plea of the Department that the appellants were unable to co-relate those invoices with the seized goods, cannot be accepted for want of any tangible evidence to substantiate the same, especially when no unaccounted goods in the duty paid godown or in the factor .....

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