2004 (3) TMI 591

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..... espondent. [Order]. - In this appeal filed against the impugned order-in-appeal, the Counsel has contested confirmation of duty, imposition of redemption fine and penalty. Learned Counsel has contended that the goods were in fact cleared on payment of duty and the non-production of the duty paying documents by the transport company from whose premises 200 bags containing gutka were seized .....

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..... des and gone through the record. From the record it is quite evident that at the time of seizure of 50 bags from the tempo, no invoice under which the same were cleared was produced by the driver of the vehicle. It is only later on in order to cover up the clandestine removal of the goods, the appellants came up with an invoice and alleged that it was issued at the time of clearance of the goods. .....

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..... ted. Since the goods were cleared without payment of duty these were rightly seized and ordered to be confiscated. The penalty in my view also had been rightly imposed on the appellants under these circumstances. However, keeping in view the facts and circumstances of the case and the fact that duty was paid before the issuance of the show cause notice, in my view, only penalty and not the redempt .....

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