TaxTMI 
TaxTMI 
1998 (7) TMI 299
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....pta, J.D.R., for the Respondents. [Order]. - This is a restoration application seeking restoration of appeal dismissed for default. Ld. Counsel has explained the reasons for his absence. The reasons cited is sufficient to recall the order, hence order of dismissal is recalled and the appeal is taken up for hearing. 2. In the impugned order, the ld. Commissioner has ordered for ....
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....t is faced by the industry as such. They had also pleaded that there was no mala fides in the case and as they made representations continuously to the Board, hence proceedings be dropped. 4. Ld. Commissioner in a detailed consideration has negatived their pleas holding that such plea was raised as an afterthought. He has held that the party had attempted in vain to mislead the fact that t....
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....s calculated by multiplying the number of sheets by square area per sheet. He has observed that this method has been accepted by the General Manager in the presence of witnesses during the course of Mahajar. He has noted that the subject goods veneers are dutiable and that the appellants had been accounting the same in RG 1 Register from the later date of investigation. He has also noted that it h....
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....r confiscation order. 5. Heard ld. K. Parameswaran, Advocate for the party and ld. J.D.R. Ms. Aruna Gupta for the department. 6. On a careful consideration of the submission raised by the ld. Counsel, I notice that Rule 173Q clearly lays down if the goods are not accountable, then the same are confiscable and the penalty indicated therein is three times value of the excisable goods....