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2012 (12) TMI 263

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..... r per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. OIA No. 330 to 332/Daman/2006, dated 29-9-2006. 2. Revenue is in appeal against that portion of the order of Commissioner (Appeals) vide which he has set aside the demand of differential duty of Rs. 48,138/-, on the ground that the Revenue has not disputed setting aside of confiscation of seized good .....

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..... on with this amount of differential duty. The differential duty of Rs. 48,138/- is short payment of Central Excise duty towards their total duty liability of Rs. 3,96,347/- leviable on the clearance of provisionally released seized goods and Rs. 3,48,209/- had already been paid by the assessee while the Commissioner (Appeals), Central Excise, Daman vide OIA No. RKS/244-245-246/Daman/2003 dated 11- .....

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..... es of Stereo Cassette Players (2-in-1) valued at Rs. 22,01,930/- received from Delhi without cover of invoices and without payment of duty which were not accounted for in the statutory records by the respondents were seized on 14-2-1998 and subsequently released to them provisionally on execution of B11 bond backed by Bank Guarantee of Rs. 5,50,000/-. Since the Revenue has not disputed the setting .....

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