9911796707
TMI Blog2004 (11) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... his appeal, the appellants have made challenge to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty demand, penalties against the appellants, besides ordering the confiscation of the excess found goods, as detailed therein. 2. I have heard both the sides. From the record it is evident that th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ered in the statutory record. The seizure and confiscation of those goods by the authorities below has not been contested by the appellants. Even the imposition of redemption fine of Rs. 5,000/- on the appellants for the release of those goods has not been contested. Therefore, the impugned order in this regard is perfectly valid. 4. However, the alleged shortage of 3565.87 Sq. Mtrs of finished ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmed against the appellants. The impugned order in this regard is therefore, set aside. 5. Another duty demand of Rs. 72,073/- on the goods which were removed by the appellants on the basis of kacha challans as entered in the note book found in their factory at Sl. No. 1 to 27, has not been contested by appellants Therefore, the impugned order in this regard is affirmed. 6. The confirmation of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants on the short found raw material. The raw material was purchased by them from the market and out of that raw material, they manufacture the finished goods which they cleared in an clandestine manner detailed above under the cover of kacha challans. The appellants have already deposited the duty in respect of those finished goods. Therefore, they could not be saddled with the duty in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
