TMI Blog2019 (8) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... e same was not available for confiscation, on the basis of judgments in the case of SHIV KRIPA ISPAT PVT. LTD. VERSUS COMMISSIONER OF C. EX. CUS., NASIK [ 2009 (1) TMI 124 - CESTAT MUMBAI] , ASSOCIATE MARKETING SERVICES VERSUS COMMR. OF CUS. (AIRPORT), CHENNAI [ 2005 (9) TMI 177 - CESTAT, CHENNAI] - However, we find that both the judgments are related to DTA Units. The ld. Commissioner (Appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2. Shri K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the unit is a 100% EOU and working as bonded warehouse for which B-17 bond is executed. Therefore, all the activities carried out in 100% EOU unit are covered by the bond so executed. Ld. Commissioner (Appeals) did not confiscate the goods on the ground that the goods on the ground that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent despite notices. 4. We have carefully considered the submissions and perused the record. We find that ld. Commissioner (Appeals) did not confiscate the goods on the ground that the same was not available for confiscation, on the basis of judgments in the case of Shiv Kripa Ispat Pvt. Limited 2009 (235) ELT 623 (Tri. LB), Associate Marketing Services - 2006 (195) ELT 287 (Tri ..... X X X X Extracts X X X X X X X X Extracts X X X X
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