TaxTMI 
TaxTMI 
2001 (6) TMI 485
X X X X Extracts X X X X
X X X X Extracts X X X X
....called none appeared on behalf of the appellants. Appellants vide letter dated 14-12-2000 made a request to decide the appeal on merits. 2. The appellants filed this appeal against the order in original passed by the Commissioner (Appeals) where the goods claimed by the appellants were confiscated and the Commissioner gave option to lawful owners to redeem the goods on payment of fine at the....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... the appeal papers. 5. In the appeal memorandum the contention of the appellants are that they purchased the goods from various dealers from Surat and the dealers purchased the man-made fabrics from the open market for supplying the same to the appellant. Their submission is that when the goods were purchased from the open market they cannot be held to be non-duty paid. Their submission is t....