1999 (4) TMI 175

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....This appeal relates to imposition of penalty of Rs. 25,000.00 and duty demand of Rs. 7,081 plus cess of Rs. 186.00. The charge in the show cause notice was that the appellant had removed two consignments twice under same invoice numbers, namely, invoice Nos. 117 and 118, dated 2-7-1995. 2. Arguing the case for admission, learned Counsel, Shri Alok Arora submits that the only evidence in supp....

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....admitted position that United Packaging had stated that they did not receive the goods. Shri Arora submits that in the absence of any evidence relating to clandestine production and sale, demand of duty and imposition of heavy penalty are not justified at all. The only omission is that of not cancelling the invoices prepared in the name of United Packaging as the supply did not take place. 3.&ems....