TMI Blog2003 (10) TMI 608X X X X Extracts X X X X X X X X Extracts X X X X ..... or the Respondent. [Order per : V.K. Agrawal, Member (T)]. In this appeal, M/s. Bhanu Iron Steel Co. Limited are challenging the Order-in-Original No. 5/2002, dated 31-12-2002 passed by the Commissioner of Customs Central Excise, Indore confirming the duty amounting to Rs. 3,99,255/- and penalty of Rs. 3,00,000/-. The Commissioner has also ordered that the appellants would suffer dut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appellants explained that the said cases had been kept inside the shed for safety purposes; that the officers seized the said cases under Panchnama dated 7-8-92; that the Commissioner of Central Excise, under Adjudication Order No. 5/96, dated 28-8-96, demanded the duty and imposed a penalty on them on the ground that they had cleared 27 cases in clandestine manner; that they had filed an appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r, has not referred to the said misc. application and the documents mentioned therein while passing the impugned order; that the shortage of 27 cases, which has occured in transit from Mumbai to the appellants warehouse, has been wrongly dealt with on mere presumption without any corroborative evidence instead of enforcing the Transit Bond for the same. The learned Advocate emphasised that all th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to file the documents submitted by them before the Tribunal alongwith their misc. application and they were also requested to file their submissions, if any; that in spite of this, appellants had not submitted the documents. 4. We have considered the submissions of both the sides. In view of the facts narrated by both the sides, we are of the view that the matter should go back once again to th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
