9911796707
TMI Blog2006 (3) TMI 468X X X X Extracts X X X X X X X X Extracts X X X X ..... against the Order-in-Appeal dated 21-12-2004, which upheld the Order-in-Original wherein absolute confiscation of the goods was ordered and penalties were imposed on the appellants. 2. Since the issue involved in these cases is arising out of the common Order-in-Appeal, both the appeals are taken up together and are being disposed of by a common order. 3. The relevant facts that arise of cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that they have documentary evidences regarding legal possession of goods and had produced the same before the authorities. He submits that the goods cannot be absolutely confiscated as it was not proved that these goods were of third party origin and the bar of Notification 9/96 does not come in way in respect of these goods. It is also his submission that the lower authority did not cons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lable in the local area from where seizure was made as there is no industry which produces this kind of mixed dust. 6. Considered the submissions made at length by both sides and perused the records. I find from the records that the driver and the khalasi of the truck, intercepted by DRI Officers on 14-10-2002, gave voluntary statements regarding the situation under which the goods were loaded i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ught and any evidence contrary to the statement of the driver and khalasi, the statements of these two persons supported by an affidavit, have attained finality and reliance has been correctly placed by the lower authorities on them, while deciding the case. 7. The appellants contention that they had produced documentary evidence of licit purchase of these goods was also investigated by the Dep ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he fact that the area in which the appellants operated there were no industry which could have produced this kind of scrap. Further, I can understand that the quantity of 100-500 kgs, could have been procured from kabariwala but it cannot be, by any stretch of imagination, said that such a huge quantity could be procured from kabariwala and that also in a short period. Hence this contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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