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Dhir Global Industries P. Ltd. Versus Commissioner of C. Ex., Gurgaon

2016 (11) TMI 920 - CESTAT CHANDIGARH

Confiscation of goods - imposition of redemption fine and penalty - Clandestine removal - non-accountal in their statutory records - Held that: - It is a evidence on records that on 1-10-2010, the search was conducted and seized goods were not accoun .....

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ant for clearance to M/s. Giovani Fashions Ltd. and for export. Further, it is also an evidence on the records that at the end of M/s. Giovani Fashions Ltd. during search nothing incriminating was found. In that circumstances, without any corroborati .....

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appeal allowed. - E/52502/2015-EX(SM) - Final Order No. 229/2016-CHD - Dated:- 17-3-2016 - Shri Ashok Jindal, Member (J) Shri S.S. Dabas, Advocate, for the Appellant. Shri M.R. Sharma, AR, for the Respondent. ORDER The appellant is in appeal against .....

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. Later on, 1-10-2010 the Jurisdictional Commissionerate again conducted a search on the factory premises of the appellant and found that goods worth ₹ 67,14,383/- were lying in their factory meant for DTA clearances and goods worth ₹ 6,0 .....

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,127/- were seized which were manufactured by the appellant and sent to M/s. Giovani Fashions Ltd. Later on, a show cause notice was issued to the appellant as well as M/s. Giovani Fashions Ltd. for confiscation of the seized goods and to demand duty .....

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ication as the seized goods was cleared on payment of duty, the goods were held liable for confiscation for non-accountal in their statutory records. Consequently, the redemption fine of ₹ 2 lac was imposed and penalty of ₹ 3 lac also imp .....

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they could not enter the goods seized in their statutory records when the search was conducted on 1-10-2010. It is further submitted that goods have been cleared on payment of duty and there was no mala fide intention of the appellant not to pay dut .....

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. 6. In this case the appellant is challenging the confiscation of the goods consequently redemption fine and penalty are also in challenge. It is a evidence on records that on 1-10-2010, the search was conducted and seized goods were not accoun .....

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