TMI Blog1998 (7) TMI 299X X X X Extracts X X X X X X X X Extracts X X X X ..... a restoration application seeking restoration of appeal dismissed for default. Ld. Counsel has explained the reasons for his absence. The reasons cited is sufficient to recall the order, hence order of dismissal is recalled and the appeal is taken up for hearing. 2. In the impugned order, the ld. Commissioner has ordered for confiscation of veneers measuring 4,44,885.51 Sq. metres valued at Rs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala fides in the case and as they made representations continuously to the Board, hence proceedings be dropped. 4. Ld. Commissioner in a detailed consideration has negatived their pleas holding that such plea was raised as an afterthought. He has held that the party had attempted in vain to mislead the fact that the accounting was difficult due to the damages, different sizes and shapes, as Gene ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bserved that this method has been accepted by the General Manager in the presence of witnesses during the course of Mahajar. He has noted that the subject goods veneers are dutiable and that the appellants had been accounting the same in RG 1 Register from the later date of investigation. He has also noted that it has been accounted for in the private register. He has observed that the goods were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . J.D.R. Ms. Aruna Gupta for the department. 6. On a careful consideration of the submission raised by the ld. Counsel, I notice that Rule 173Q clearly lays down if the goods are not accountable, then the same are confiscable and the penalty indicated therein is three times value of the excisable goods. I further notice that there is no infirmity in the order. However, the only extenuating circu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
