2004 (6) TMI 550

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....shkarna, JDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. - There is a duty demand of over Rs. one lakh against the first appellant M/s. Pace Marketing Specialities in addition confiscation of goods and penalty. On the second appellant, there is a penalty of Rs. 5,000/- under Rule 209A. The duty demand is on the ground that goods seized on 2-10-96 by the Central Excise Authoritie....

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....red any other goods than the goods covered by the aforesaid two invoices. He also pointed out that the statement of the driver at the time of seizure of the goods also indicated that the goods under seizure were not cleared from any factory; but was cleared from the godown near Delhi, U.P. border in Sahibabad. According to the ld. Counsel, this statement showed the goods under seizure had not been....