2014 (4) TMI 611

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e Revenue is in appeal against the impugned order wherein the proceedings initiated vide show-cause notice was dropped by the learned Commissioner (Appeals). 2. Brief facts of the case are that the respondent is a trader in electronic goods. During the course of investigation, some electronic goods were found stored at three different places. The Revenue alleged that these goods are of foreign or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... isition of goods therefore, the goods are required to be seized and redemption fine and penalty have to be imposed on the respondent. Therefore, the learned A.R. pryas that the order passed by the Commissioner (Appeals) be set aside. 5. On the other hand, the learned Counsel appearing on behalf of the respondent submits that as these goods are not notified goods therefore, the burden of proof tha .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X