2005 (2) TMI 644

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....ondent. [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 been confirmed for denying them the Modvat cr....

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....he 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 Serial Nos. 1 to 30) by the competent authority, out ....

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....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. without any order of the competent authority. 7.&....