2001 (4) TMI 398

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....off, Advocate, for the Respondent. [Order]. -  Accepting the prayer for early hearing, the appeal was taken up for disposal. 2. The case for the Revenue was argued by Shri A. Chopra. Shri Mayur Shroff, advocate appeared for the respondents. 3. The facts of this case are unusual. The vehicle carrying excisable goods was intercepted. The driver possessed challans from two ....

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....ion of the bond for securing the duty amount was not required. He directed that the goods be warehoused in the despatch EOU Warehouse or at the recipient EOU Ware-house. Against this order, the present appeal is filed. 4. In the appeal memorandum, the contest is made of the Commissioner (Appeals) order on the ground that the goods were illegally removed and the assessees had misrepresented....

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....the obligation thereunder. The language of the bond does not give any instructions as to how the security amount is to be calculated. It is presumably at the discretion of the officer who accepts the bond, no doubt, with the guidance of the Department. The amount of the bond and the nature of the security would change from assessee to assessee. In the case where the assessee is the Government Agen....