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2008 (3) TMI 717 - CESTAT AHMEDABAD

2008 (3) TMI 717 - CESTAT AHMEDABAD - 2016 (335) E.L.T. 732 (Tri. - Ahmd.) - E/1957 & 1993/2003 - Final Order Nos. A/460-461/2008-WZB/AHD - Dated:- 4-3-2008 - Ms. Archana Wadhwa, Member (J) and Shri M. Veeraiyan, Member (T) Shri M.M. Mathkar, JDR, for the Appellant. None, for the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Both the appeals by the Revenue against the orders of Commissioner are being disposed of by a common order as the issue involved is identical. 2. Vide h .....

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234) E.L.T. 506 (Tribunal)]. For better appreciation, Para 4 of the said order is reproduced below :- 4. On going through provisions of Section 72, it is noticed that the same relates to goods improperly removed from the warehouse and such provisions will be attracted only in respect of goods, which have been bonded. In this case, the bonded goods namely, the raw materials were not found cleared unauthorisedly or in contravention of the Customs Act. On the other hand, we find that the raw m .....

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