TMI Blog2007 (12) TMI 99X X X X Extracts X X X X X X X X Extracts X X X X ..... of duty which was returned by the customer on account of some defects but were not brought back into the factory and stored in the office premises of the appellants where from they were seized under the belief that the goods were not cleared on payment of duty. Subsequently, the appellants produced documents showing that the goods were cleared on payment of duty and this plea was accepted by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere thereafter seized from the office premises of the appellants on the belief that duty was not paid and they were forced to pay duty second time on the same goods. The revenue itself has accepted that the goods were initially cleared on payment of duty and therefore the demand of duty; redemption fine and penalty all have been set aside. In such a situation, the question of recovery of duty does ..... X X X X Extracts X X X X X X X X Extracts X X X X
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