2004 (8) TMI 482

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant. Shri V. Valte, SDR, for the Respondent. [Order]. - Heard both sides. 2. Appellants filed these appeals against the imposition of penalties of Rs. 30,000/- on M/s. Bundelkhand Alloys (P) Ltd., penalty of Rs. 15,000/- on Shri Dheer Singh, Authorised Signatory of M/s. Bundelkhand Alloys (P) Ltd., and Rs. 25,000/- on Shri Saurav Jain, Director of M/s. Bundelkhand Alloys (P....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ble for any penalty. 6. The contention of the Revenue is that the goods were seized on 30-9-2000, and the appellants failed to produced any duty paying document under which the goods were cleared to M/s. Maharani Traders. The proprietor of M/s. Maharani Traders, Shri Sanjay Kumar Sharma, in his statement admitted that original buyers copy and Duplicate Transport copy of the invoices coveri....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....rietor of M/s. Maharani Traders, Shri Sanjay Kumar Sharma, in his statement specifically mentioned that invoices are covering the consignment in dispute were received at the evening of 2-10-2000 through a person of M/s. Bundelkhand Alloys (P) Ltd. Shri Sanjay Kumar Sharma also mentioned in his statement that he issued Challans at the direction of M/s. Bundelkhand Alloys (P) Ltd. In these circumsta....