TMI Blog2018 (6) TMI 1205X X X X Extracts X X X X X X X X Extracts X X X X ..... ting into short payment of duty of ₹ 2,05,526/-, as alleged by the department and the issue of duplication of demand raised by the Appellant - appeal allowed by way of remand. - E/10547/2016-SM - A/ 11024/2018 - Dated:- 21-3-2018 - DR.D.M.MISRA, MEMBER (JUDICIAL) For Appellant: Mr. M.N.Vadodariya (Advocate) For Respondent: Ms. S.K. Shukla (A.R.) ORDER Per: Dr. D. M. Misra This is an appeal filed against order in appeal No. VHV-EXCUS-000-APP-070-072-15-16 passed by the Commissioner of Central Excise (Appeals)-Bhavnagar. 2. Briefly stated that the facts of the case are that on 01.01.2011, a Truck bearing Registration No. GJ-3T-3299 loaded with MS Plates/pipes of 10.630 MTs, was intercepted by the Officers o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... scation of the seized goods, the adjudicating authority confiscated the goods of 10.630 MT of MS Plates valued at ₹ 2,42,364/- and also 3.600 MT Pipes valued at ₹ 75,600/- seized from the premises of M/s Sara Enterprises, imposed redemption fine of ₹ 1,60,000/-. Pursuant to the said order, they have deposited the fine, penalty and duty of ₹ 33,517/-, therefore, the demand of ₹ 24,963 and ₹ 9270/- shown at serial No. 10 and 11 of the Annexure-A to the present SCN 07.01.2014, is bad in law. 4. It is his further contention that the demand of ₹ 2.05,526/- has been confirmed against the appellant only on the basis of the statements without any corroborative evidence like statement of transporters, s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted to have cleared the goods mentioned in these invoices, as well as recorded in the notepad without payment of duty. The said statement has not been retracted nor the appellant had requested cross-examination of the said witnesses. Therefore, it is binding on the Appellant. However, he has fairly accepted that these evidences have not been analyzed in the impugned order by the Ld. Commissioner (Appeals). 6. Heard both the sides and perused the records. I find that the Ld. Commissioner (Appeals) at para-7 of the impugned order has merely discussed the seizure of 10.630 MT of MS Plates and its subsequent confiscation by the adjudicating authority. He has also analyzing the circumstances, confirmed the said confiscation and also confirmed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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