2005 (2) TMI 644

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.... Shri O.P. Arora, SDR, for the Respondent. [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the challenge has been made to the impugned order-in-appeal vide which the Commissioner (Appeals) has affirmed the order-in-original of the adjudicating authority who confirmed the duty of Rs. 1,51,67,478/- with penalty of Rs. 15 lakhs, against the appellants. 2. The duty has be....

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....erefore, no duty could be confirmed against the appellants and the impugned order deserves to be set aside. 4. On the other hand, the learned SDR, has reiterated the correctness of the impugned order. 5. We have heard both sides and gone through the record. From the record, we find that permission was no doubt granted to the appellants for the removal of the goods (detailed at Seri....

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..... We have gone through that letter and find that it does not speak of any prayer of the appellants for the extension of time. No permission for removing of the other goods, referred to above, was also granted to the appellants. It rather appears from the perusal of that letter that the appellants had even removed these goods out of the factory to another premises of M/s. Sun Steering Wheels Ltd. w....

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....edit on that score, is not an issue before us. The appellants may seek this relief by making proper prayer before the competent authority who will be at liberty to decide it, as per law. But, in the present appeal, this aspect cannot be taken into account for setting aside the duty demand against them. However, keeping in view the facts and circumstances of the case, the penalty imposed on the app....