2004 (1) TMI 531

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....ondent. [Order]. - The appellants are challenging the orders of the lower authority. Vide the impugned order-in-appeal, whereby the order of the adjudicating authority was confirmed, the goods found in the premises of the appellants valued at Rs. 4,75,000/- were confiscated and ordered to be released on payment of redemption fine of Rs. 1,00,000/-. Besides central excise duty of Rs. 1,23,750....

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....mechanical appliances and removing the same to be used for fabrication work carried out by them at various construction site all over India such as the site of M/s. Reliance Inds., M/s. Essar Steel, M/s. L & T Ltd. without payment of duty. The officers found following machines completely manufactured and ready to dispatch condition in the factory premises of the appellants. S. No. Descriptio....

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....on the removal of the goods. Under the impugned order the adjudicating authority has upheld the show cause notice as mentioned above." 3. Heard the learned D.R. The appellants have requested to decide the matter based on written submissions. 4. The basic defence against the allegations levelled is that the seized items of machinery are not the new machinery but these are old machin....