TMI Blog2009 (8) TMI 904X X X X Extracts X X X X X X X X Extracts X X X X ..... 9/Cus/Alld/07 dated 16-10-08. 2. Heard the learned JDR for the Department. None appears for the respondents. 3. The relevant facts, in brief, are that on 5-10-05, the officers of DRI unloaded 10 parcels packets from Lal Quila Express at Allahabad Junction and they were covered by RR Nos. 053079 to 0530083 and were booked in the name of 5 persons on self basis for transport from Arrah to Delhi. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pears to have been no investigation regarding M/s. Laxmi Bartan Bhandar, the other supplier). The original authority ordered absolute confiscation of the scrap valued at Rs. 1,02,100/-. He also imposed penalty of Rs. 5000/- each of the five respondents. Commissioner (Appeals) in his de novo proceedings [the matter came before the Tribunal and was sent back to Commissioner (Appeals) on remand for f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... zed at Allahabad Junction. Four of the respondents have produced tax invoices claiming to have procured the goods from APS Organisation. The Department s contention is that the said firm had been closed as notified in newspaper Telegraph on 11-6-2000. However, the respondents have produced affidavit of Shri Ajit Kumar Sarkar dated 14-8-06 that due to his old age and ill health he closed the firm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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