2004 (3) TMI 606

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....he Appellant. Shri D.N. Chowdhary, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - All these appeals are directed against the same order of adjudication. Accordingly they were taking up together for hearing and are disposed of under this common order. 2. Under the impugned order a duty demand of Rs. 22,792/- has been made, being duty payable on processed fabrics ....

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....ed on shortage of grey fabric is not legal inasmuch as no duty was payable on grey fabrics and that there is no collateral evidence showing that the grey fabric allegedly found short had, in fact, being processed and disposed of, thereby attracting duty liability. 4. The contention of Shri Bajrang Prasad Gupta, Managing Director is that there was no justification for imposing a separate pe....

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....red without payment of duty. In these circumstances duty demand is not sustainable. The confiscation of the goods in stock was also not justified inasmuch as no duty evasion was involved. Since duty demand and confiscation are held as not sustainable, the penalties imposed are also not justified. Even though duty demand does not survive, we may all the same, mention that the Revenue's contention r....