TaxTMI 
TaxTMI 
1994 (10) TMI 194
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....by the learned SDR :- (1) In para 16 at page 13 of the Tribunal's Order dated 22nd February, 1994 for the words "brass sheets and circles manufacture out of waste and scrap is concerned", the words "brass scrap" should be read. (2) Wherever Notification No. 172/84 occurs in the order of the Tribunal it should be read as Notification No. 173/84. (3) At page 7 of the order S. No. (iii) shall be introduced after S. No. (ii) as follows : "(iii) as to whether brass scrap is entitled to the benefit of Notification No. 173/84 and succeeding Notification No. 79/86." (4) S. No. (iii) at page 7 of the Order shall be read as S. No. (iv). (5) The word "exempted" in 5th line at page 18 of the Order shall be read as the wor....
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....onfiscation and penalty imposed on the appellants by the Additional Collector, Bhubaneswar. 4. We have also heard the learned SDR, Shri K.K. Jha. 5. Having regard to the contentions from both the sides, we are unable to accept the aforesaid plea of the learned Advocate. Since the officers of Visakhapatnam Collectorate had reason to believe that the goods found in the truck were without payment of duty and therefore, were liable to confiscation, a seizure was made. Since the goods were detected within the jurisdiction of Visakhapatnam Collectorate, the officers of Visakhapatnam Collectorate were the proper officers for causing the seizure and no fault can be found by their action of seizure and correspondingly even a Show Cause N....
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....how cause notice said to have been issued by the Assistant Collector Vishakapatnam...." at page 16 of the order and ending with the words "...the contraventions committed by the appellants." continuing upto the middle of page 17 shall be deleted. (3) Shri M.G.S. Murthy also pointed out that the adjudicating authority at Bhubaneswar has taken cognisance of the bond executed and security furnished for provisional release of the goods seized by Visakhapatnam Collectorate. Consequently, the adjudicating authority had ordered appropriation of fine of Rs. 5,000/-, penalty of Rs. 5,000/ and the balance amount of duty demanded from the appellants/applicants herein from the security of Rs. 15,000/- furnished by the applicants to be adjusted. H....