TMI Blog2016 (11) TMI 900X X X X Extracts X X X X X X X X Extracts X X X X ..... : - 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 goods indicates vessel name as ‘SIAM BRIDGE V-S105’. All the documents like invoice, packing list and certificate issued by the manufacturer of the said goods indicate the same vessel name while Bill of Entry which is produced bef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rused the records. 3. The issue involved in this case is regarding the redemption fine imposed by the adjudicating authority and penalties on the appellants. During search of godown premises of Rahul Roadways, officers of the Central Excise Commissionerate found some goods approximately 105 cartons (pallets) of Nylon Filament Yarn with description as NFY-75D/48 SD , under a reasonable belief ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the appeal-memoranda. He could submit that appellant had by mistake, due to typographical error, mentioned the description non Nylon Filament Yarn-70D/48 SD . He would draw over attention to the invoices by the supplier of said goods. As also the certificate issued by the manufacturer and submits that the description on the Bill of Entry is due to mistake of their clerical staff. Hence the co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acking list and certificate issued by the manufacturer of the said goods indicate the same vessel name while Bill of Entry which is produced before us indicates the vessel name and as Kota Parwira-V-10 . We hold that the appellant is unable to co-relate the duty paid nature of the goods. In the absence of any evidence to indicate that the confiscated goods were of the duty paid nature, we hold t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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