9911796707
TMI Blog2007 (10) TMI 517X X X X Extracts X X X X X X X X Extracts X X X X ..... y by way of reduction of penalty that is still harsh and goods were confiscated which calls for disposal of appeal expeditiously. That has prejudiced the Appellant. Therefore, on admission of the appeal, again if that is kept pending that shall cause extreme hardship to the Appellant. 2. The ld. SDR on verification of record also confirmed that the seizure was done on 5-12-2003 (nearly four years ago). Absolute confiscation being the order of the ld. first Appellate Authority, the matter may be disposed if admitted to secure end of justice to both sides. 3. Heard both sides. It appears that in view of gravity of the matter and confiscation made four years ago, the appellant deserves an early hearing. Considering intensity of the matter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted 21-8-2006 passed a mechanical order without looking to the weight of the evidence. But decided the issues unreasonably and ordered absolute confiscation baselessly. Penalty levied on the appellant by an amount of Rs. 50,000/- was harsh while there was no justification for the same. Therefore, the Appellant should be charge free. Further, absolute confiscation in respect of the proved goods is totally illegal and unjust when the appellant's cry from the very beginning was that the seller was identified as importer and transported the goods to the appellant's firm with proper invoice and corroborated by record of both the parties as well as their statement fully relied upon by Revenue at all stages. Hence, confiscation was also bad. 4.4 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y Revenue that the purchase from J.K. Export by appellant s firm was corroborated by evidence. The question of discrepancy in meters or yards with reference to the Rolls was not distinctly brought out in the Show Cause Notice to grant opportunity for defence. The chart exhibited at page-7 of the de novo order should have been exposed to the appellant for rebuttal. But that was not done. Natural justice demands that every charge with the basis thereof should be brought to light. The appellant having failed miserably to identify the brokers in respect of 1210 yards of goods and failing to prove genuinity of the source thereof, a literal plea of purchase from brokers and payment of cash shall not come to his rescue. Further, exonerating one pa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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