2006 (4) TMI 301

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..... [Order]. - The present appeal is against the Order-in-Appeal No. 246/ 2004, dated 11-5-2004 passed by the Commissioner (Appeals), Salem. 2. When the matter was called none appeared for the appellants despite notice. Though the case was posted on four occasions earlier, the appellants have not appeared for the hearing. Therefore the appeal is taken up for final disposal. 3. ....

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....tor of M/s. Kumaran Textiles. The original authority therefore confiscated the goods involved giving an option to M/s. Om Sivam Textiles to redeem the goods on payment of a fine of Rs. 25,000/-. He demanded the duty due of Rs. 25,760/- from M/s. Kumaran Textiles as also the interest due. He imposed equal amount of penalty as the duty on M/s. Kumaran Textiles and also a penalty of Rs. 10,000/- on M....

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.... the penalty imposed on the appellants. However, the amount of fine was reduced' to Rs.13,000/-. 5. Ld. SDR, Shri B.L. Meena, reiterates the arguments contained in the orders of the lower authorities. 6. I have heard ld. SDR and perused the records. In the grounds of appeal the impugned order has been challenged on the ground that fine can be imposed on confiscation under Rule 25 (....

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....maran Textiles and checked their records. They prayed that the penalty and fine may be vacated. 7. I have carefully considered the facts of the case and the submissions of the ld. SDR. It is not disputed that the appellants had received excisable goods without cover of proper invoice. The document under cover of which goods had been consigned to the appellants had been taken back by the su....