2004 (4) TMI 490

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..... The appellants is trader and deals with grey and processed fabrics. His premise was put to search on 12-6-1998 and 46 pcs. of processed fabrics were seized on the reasonable belief that the same were cleared form the processing houses without payment of duty. 2. On the above fact show cause notice dated 11-12-1998 was issued to the appellants proposing confirmation of demand of duty and c .....

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..... n option to the appellants to redeem the same on payment of redemption fine of Rs. 98, 000/-. The said part of the impugned order is challenged before me. 3. I have heard Shri J.C. Patel, learned advocate and Shri M.H. Sheikh, learned D.R. 4. The appellants main contention is that in the absence of any verification from the processing houses as regards non duty paid character of the processed .....

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