2007 (12) TMI 55

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..... onsumption on payment of duty - goods have been stolen, they have to be treated as lost by way of pilferage and hence the remission cannot be granted under Section 23 - we direct the lower appellate authority to decide on the quantum of duty to be paid by the respondents deciding on the dispute of classification and rate of duty in respect of the impugned goods
Dr. Chittaranjan Satapathy, Membe .....

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..... een stolen, they have to be treated as lost by way of pilferage and hence the remission cannot be granted under Section 23. Consequently, the impugned order passed by the lower appellate authority is not correct and legal and we set aside the same and allow the Department's appeal. 3. In the Cross-Objection, the respondents have challenged the quantification of duty amount as well as the rate of .....

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