2005 (5) TMI 423

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....e Appellant. Shri A.K. Saxena, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)]. -  Instant appeals are filed by an assessee operating as an 100% EOU under the Central Excise Act manufacturing gray MMF and twisted yarn from indigeneous/Imported raw material obtained, and its Director, against the order of Commissioner who has confirmed Customs duty of Rs. 11,64,313/- wit....

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....on. (b)     The duty discharge has been made on detection and enquiries and verifications made by the officers, but before the issue of the notice. The benefit of the decision in case of Machino Montell (I) Ltd., 2004 (168) E.L.T. 466 (Tri - LB) = 2004 (62) RLT 709 (LB) will not be available in the facts of this case, however the conduct can be kept in mind for reduction of ....

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.... under Section 112(b) for mere acts of the type mentioned. There has to be a positive findings of a liability for confiscation and an order of confiscation arrived as regards the goods which were dealt as alleged under Section 111 of the Customs Act, 1962. It has not been shown how the notice issued or the order impugned bring out a charge of liability to confiscation or order of confiscation unde....