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TMI Blog2005 (11) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... for the Appellant. Shri Bipin Verma, JDR, for the Respondent. [Order]. - The appellant filed these appeals against the order-in-appeal passed by the Commissioner (Appeals). The brief facts of the case are that on 18-2-2000, the officers of Revenue department intercepted two trucks carrying the goods described in the invoices as non-alloy steel rounds and flats manufactured by the appellant. O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed without payment of duty and the same was allowed to be redeemed on payment of redemption fine. Personal penalty of Rs. 40,000/- was imposed on the Director. 2. The contention of the appellant is that no sample from the seized goods were taken by Revenue to show that the goods were of alloy steel. The sample was taken from the goods which were lying in the factory, therefore, the test repo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... goods seized from the trucks as well as the goods which were found short in the factory. In this situation, the Revenue is asking for duty twice. 3. The contention of the Revenue is that the sample was taken from the seized goods this is evident from the statement of Director Shri Kewal Garg when he specifically admitted that the sample was taken from the goods in the trucks. The samples wer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chemical examiner also to the effect that seized goods are of alloy steel. In these circumstances, I find no infirmity in the impugned order whereby the goods were confiscated. In respect of the goods found, shortage of 15.022 MT of alloy steel rounds and flats, as the goods seized from the trucks is also alloy steel rounds and flats, therefore, separate demand cannot be made. In respect of the go ..... X X X X Extracts X X X X X X X X Extracts X X X X
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