2008 (12) TMI 577

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d Shri R.S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T). These appeals have been filed against the action of the original adjudicating authority who has enforced the bond and the bank guarantee to recover the amount due. Prior to this, the demand confirmed by the authorities under Rule 9(2) of Central Excise Rules was not upheld by Tribunal who observed the de .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e B=-2 bond, the proper forum is not adjudicating authority or even Tribunal, but a Court of Law . 3. We have considered the submissions. In this case, duty demand arose because of failure to account for Rs. 1,37,642/- kgs. (sic), of polyester staple fibre which were procured under Chapter Procedure but without payment of duty. The demand was confirmed under Rule 9(2) of Central Excise Rules. Th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X