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TMI Blog2014 (5) TMI 794X X X X Extracts X X X X X X X X Extracts X X X X ..... arma, Advocate For the Respondent : Shri M S Negi, DR JUDGEMENT Per Archana Wadhwa: All three appeals are being disposed of by a common order as they arise out of same impugned order passed by lower authorities vide which duty of Rs.82,962/- stand confirmed against M/s. Phoolchand Sales Corporation along with imposition of penalty of identical amount. In addition seized goods stand confiscated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, Revenue entertained a view that same were cleared by the said appellant without payment of duty. 3. In a follow up action the premises of manufacturing unit was visited and various checks were conducted. Two gunny bags of 'Phool chand Super Brand' having value of Rs.9100/- and one Gunny bag of 'Phool chand Gold Brand' valued at Rs.2280/- was found in excess of recorded balance. Inasmuch as the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng confirmation of duty along with interest, imposition of penalties and confiscation of seized goods and vehicle. The said show cause notice culminated into an order passed by Asstt. Commissioner confirming the demands, confiscated the goods and imposed penalties. On appeal against the said order of adjudicating authority, the Commissioner (Appeals) set aside the same vide his order in appeal No. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said Shri Maurya. However, the appellate authority has rejected the stand of Shri Ram Narain Maurya on the ground that his name was not disclosed by the driver on the spot. Admittedly M/s. M M Marketing is dealing with the goods manufactured by Phoolchand and Shri Ram Narain Maurya was a sales man. The goods sold by M/s. M M Marketing to Shri Ram Narain Maurya are covered by a regular bills issu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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