2015 (5) TMI 333

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... g out the goods from Sambhal and going to Rampur. This statement has not been verified / controverted by the Revenue with any evidence. Moreover, the Form 21 of UP state sales tax also supports the case of appellants that they have procured the goods from farmers. In these circumstance's Revenue has made the case only on the basis of test report of Shriram Institute to say that as goods are having .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 12-2014 - Ashok Jindal, Member (J),J. For the Appellant : Shri R M Saxena, Adv. For the Respondent : Shri R K Mishra, AR ORDER Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein menthol oil and truck carrying DMO oil was seized by the department and confiscated and redemption fine of ₹ 3 lakh for the menthol oil and ₹ 1.5 lakhs .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... il from Sambhal and carrying the goods to Rampur. But the goods were initially detained and thereafter were seized on the premise that the appellants were clearing DMO in the guise of Mentha Oil from the factory without payment of duty. Therefore, the case has been made out against the appellants and goods were seized and confiscated and allowed to be redeemed on payment of redemption fine, provis .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ds content having more than 50 % impurities. In these circumstances, this report also confirmed that Mentha Oil content was 26% in the goods seized. Therefore he prayed that false case has been made against them. In these circumstances, it is required to be set aside. 4. On the other hand learned AR opposed the contention of the learned counsel and submits that as the goods carrying only 26% of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ries more than accumulated solo impurities which fact is ignored,. Moreover the statement of truck driver and Form 21 supports the case of the appellant, as no statement of farmers has been recorded i.e. also support the case of the appellant. In these circumstances, goods are not required to be seized at all. Therefore, as the goods are not required to be seized, goods are not liable for confisca .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X