9911796707
TMI Blog2020 (2) TMI 1010X X X X Extracts X X X X X X X X Extracts X X X X ..... Authorised Representative for the Respondent ORDER RACHNA GUPTA: None is present for the appellant. In fact, there has been no appearance for the appellant since the appeal has been filed, due to which, the Department was directed to get the notice served at their own responsibility. Today that service report has been received. The copy thereof is placed on record by the learned D.R. Perusal t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... isposal of the present appeal on merits, accordingly. Appeal, accordingly, stands adjudicated as follows:- The Preventive Branch of Central Excise Division 2, Bhiwadi got an intelligence about two vehicles bearing registration No. RJ-02-GA - 9243 and RJ - 26 - GA - 1783 loaded with copper rods and having documents for destination at Nimrana to have to be unloaded in the premises of M/s. Shree Om ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iers and the transporter. It is thereafter that vide show cause notice No. 1562 dated 22.06.2015 that the confiscation of the goods, which were transported vide the aforesaid two vehicles was proposed, with the proposal of penal action against M/s. Shree Om Wires Pvt. Ltd., M/s. JMW India Pvt. Ltd., M/s. Servel India Pvt. Ltd., the Truck owners and Drivers of both the said vehicles including the p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w of the order under challenge as well as the final order with respect to four of the co-noticees, it stands clear on record that penalty against the present appellant stands already waived by the Order under challenge bearing No.102-106/2018 dated 01.03.2018. Hence, there seems no reason to still be aggrieved about imposition of penalty. It is further observed that in para 7 of the Order-in Appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ut no duty liability on his part on amount of subsidy by including it in the transaction value. I am of the opinion that even the order of confiscating the Truck, however, permitting redemption thereof is also not sustainable. Finally keeping in view that the appeals of the co-noticees w.r.t. impugned order have already been decided in favour of co-noticees, I hereby set aside the order under chal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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