2012 (10) TMI 823

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..... duties and interest has been paid without any ingredient of intention to evade, present confiscation was unwarranted - Act of confiscation is penal in nature. Provision relating to that cannot be loosely invoked without motive being tested by evidence - interest not being disputed by the assessee, the confiscation is held to be bad. Penalty - certain procedural irregularities having been notic .....

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..... rials could not be accommodated in the premises. Such a cogent reason was discarded by all authorities below simply believing investigation story. The assessee has paid duty on the goods along with interest. Since duties and interest has been paid without any ingredient of intention to evade, present confiscation was unwarranted. So also according to ld. Counsel, penalty was not imposable. The ass .....

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..... no whisper in the order about ill intention of appellant to cause evasion. Act of confiscation is penal in nature. Provision relating to that cannot be loosely invoked without motive being tested by evidence. Keeping in view the decision of the Tribunal in the case reported in 2011 (273) E.L.T. 560 and also reason advanced by the ld. Counsel, so also considering the duty element and interest not b .....

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