2004 (1) TMI 531

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lants are challenging the orders of the lower authority. Vide the impugned order-in-appeal, whereby the order of the adjudicating authority was confirmed, the goods found in the premises of the appellants valued at Rs. 4,75,000/- were confiscated and ordered to be released on payment of redemption fine of Rs. 1,00,000/-. Besides central excise duty of Rs. 1,23,750/- on the goods allegedly removed .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... me to be used for fabrication work carried out by them at various construction site all over India such as the site of M/s. Reliance Inds., M/s. Essar Steel, M/s. L T Ltd. without payment of duty. The officers found following machines completely manufactured and ready to dispatch condition in the factory premises of the appellants. S. No. Description Nos. Value .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and to recover the duty on the removal of the goods. Under the impugned order the adjudicating authority has upheld the show cause notice as mentioned above. 3. Heard the learned D.R. The appellants have requested to decide the matter based on written submissions. 4. The basic defence against the allegations levelled is that the seized items of machinery are not the new machinery but these a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X