TMI Blog2018 (8) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... nnot arise nor does any penal consequence - appeal allowed - decided in favor of appellant. - APPEAL NO: E/1080/2012 - A/86935/2018 - Dated:- 16-4-2018 - Shri C J Mathew, Member (Technical) Shri HG Dharmadhikari, Advocate for appellant Shri S Hasija, Superintendent (AR) for respondent ORDER The dispute pertains to the confirmation of duty liability along with interest thereon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , assessees were allowed to clear goods with final adjustment for goods returned having to be made within five days thereof. 3. He also submits that the dispute pertains to clearances between 5 th February 2004 and 9 th February 2004, arising from an inspection visit by Central Excise authorities who found excess stock of finished goods which were seized; in follow-up action, the goods covere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o v. Commissioner of Customs (EP), Mumbai [2003 (155) ELT 69 (Tri.Mumbai)], which followed the decision of the Hon ble High Court of Patna, he questions the validity of the entire proceedings. 6. Learned Authorised Representative placed reliance on the decision of the Tribunal in SM Steel Ropes v. Commissioner of Central Excise (Adj.), Mumbai [2014 (304) ELT 591 (Tri. Mumbai)] as well as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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