2016 (12) TMI 261

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..... ative ORDER Heard both sides and perused the records. 2.  This is Revenue's appeal against OIO No 1511/SEM/2008 dt 23.7.2008. In brief, the facts of the case are that a show cause notice dt 21.6.2007 was issued to M/s Favorite Industries and three others for recovery of customs duty and proposal for imposition of penalty under the respective provisions of the Customs Act. The show cause no .....

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..... rom imposition of penalty on Shri Affak Motiwala and Shri Afzal Madni Palla, the Ld Commissioner has recorded as follows : " Regarding the personal penalty upon Shri Riyaz Vahid Teli partner of the unity is concerned, I find that the seized goods were not stolen, but substituted by some other goods. If it was a case of ordinary theft, no goods would have been available there. The fact of substati .....

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..... unit from August 2004 as authorized person of the unit when the same was lying closed. There is nothing on record to contest his claim that he never visited the premises of the said factory till 10.2.2005 nor was he directed by the partner of the unit to verify the said goods. Similarly, investigation do not indicate any statement or role of Shri Afzal Madni Palla, the other Partner of the Unit. I .....

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