TMI Blog2015 (10) TMI 1647X X X X Extracts X X X X X X X X Extracts X X X X ..... e correctly drawn conclusion that the goods are procured by the appellant without payment of duty by the supplier. In these circumstances, I hold that the lower authorities were correct in demanding the duty on the clandestinely procured goods by Devinod Trade Pvt. Ltd. and hold that goods are liable for confiscation, Considering the quantum of goods and value of the goods, I hold that redemption ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc. were found. Same were seized. The appellant could not produce the invoice for procurement of those goods although opportunities were given to the appellant. Thereafter, the show cause notice was issued to the appellant alleging that appellant is engaged in procuring and clandestinely removing CFL lights which were allegedly cleared without payment of Central Excise duty. The matter was adjudi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as issued to the counsel of the appellant, who also failed to appear before this Tribunal. In these circumstances, I hold that the appellant is not interested in pursuing their appeal. Accordingly, same is taken up for disposal on merits. 4. On the other hand, learned AR supports the impugned order and submits that it is an admission of the appellant that goods have been procured by them withou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cured goods by Devinod Trade Pvt. Ltd. and hold that goods are liable for confiscation, Considering the quantum of goods and value of the goods, I hold that redemption fine imposed on the appellant is absolutely correct. In these circumstances, I do not find any merit in the appeal. Accordingly same is dismissed, (Dictated and pronounced in the open court) - - TaxTMI - TMITax - Central Exc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
