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2016 (11) TMI 900 - CESTAT MUMBAI

2016 (11) TMI 900 - CESTAT MUMBAI - TMI - Imposition of redemption fine and penalty - confiscation of approximately 105 cartons (pallets) of Nylon Filament Yarn - offending goods - whether the appellant assessee is able to co-relate the confiscated goods to the duty paying documents i.e. Bill of Entry or otherwise? - Held that: - the appellant has failed to prove that the goods which are confiscated were duty paying goods. On perusal, we find that the invoice has raised by the supplier of the go .....

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order is correct, legal and does not suffer from any infirmity - appeal rejected. - C/519/04-Mum, C/682/04-Mum - A/86972-86973/16/CB - Dated:- 8-3-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. C.J. Mathew, Member (Technical) Shri T. Vishwanathan, Advocate for the Appellant Shri D.K. Sinha, A.C. (AR) for the Respondent ORDER These two appeals are disposed of by a common order as they are filed against Order-in-Original No. CCP/KPM/ADJN/M &P/5/2004 dated 30-03-2004. 2. Heard both sides .....

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uments in respect of the seized goods, as a godown-keeper informed the departmental authoritative as to the goods were belonging to the main appellant. The lower authorities, on verification of the documents produced by main appellant, lifted the seizure on the goods which were co-relatable with the duty paying documents, but issued a show cause notice for confiscation of Nylon Filament Yarn to the quantity of 25100.5 kgs. Valued at ₹ 37,65,075/-. After following due process of law, the sa .....

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