2004 (12) TMI 564

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.....B. Nair, JDR, for the Respondent. [Order]. - Heard both sides. This is an application for granting Stay Order from implementation of the impugned order passed by the Commissioner of Customs (Appeals), Ahmedabad, and to dispense with the pre-deposit order under Section 35F of the Central Excise Act.  2.M/s. Shabnam Synthetics has two units, viz. Unit 2 and 3 (100% EOU) situated at Bl....

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....ied out detailed check. They have noticed shortages in the physical stock of imported polyester yarn weighed 7,800 kgs. 3.Show Cause Notices dated 20-6-2002 were issued to the appellants by the Additional Commissioner, Customs (T). The matter has been adjudicated by the Joint Commissioner of Customs, Headquarters Ahmedabad, who has ordered confiscation of the seized goods and a redemption fine ....

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.... penal provisions cannot survive and confiscation of goods, which is penal in nature, cannot be upheld. In this case, the Commissioner (Appeals) has held that the adjudicating authority has no jurisdiction and also further observed that the Officer, who has issued the Show Cause Notice, has no jurisdiction and set aside the duty demand and penalty under Section 114A.  5.The Larger Bench ha....