1995 (3) TMI 196

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.... Shri B.D. Bhagat, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - The above appeal arises out of the order dated 29-8-1991 of the Collector of Central Excise, Meerut confirming a duty demand of Rs. 80,432/- for contravention of the provisions of Rules 9(1), 52A, 53, 173F and 173G of the Central Excise Rules, 1944. The appellants were also imposed a personal penalty ....

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....nts denied having at any time, loaded the goods on the trucks of the said Union. It was also stated that these goods could not have entered Muzzafarnagar Municipality without payment of octroi and as there was no evidence available with regard to the payment of octroi or the goods having passed through the octroi check point, the allegation could not be sustained. The learned Collector rejected th....

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....cords at Muzzafarnagar or Ghaziabad. He also draws our attention to the reply to the show cause notice in which the plea of non-receipt of consignments as borne out by letters from 6 out of 7 alleged consignees has been raised and submits that this defence has not been considered. He also contends that the demand is barred by limitation. 3. Shri B.D. Bhagat, learned DR refers to the finding tha....

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....d., Dehra- Dun. Subject : Your letter No. 5010(Case)/86/XX Reference your letter No. 5010(Case)/86/XX dated 14-11-1986, we would like to inform you that we have not received any material so far details given below : Bilti No. Truck No. Qty. of Steel ingorts 3279 dt. 10-12-1984 UTL 5268 12.500 MT 3476 dt. 20-12-1984 DLL 1207 12.500 MT" 5. The Collector has n....