2007 (6) TMI 480

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.... - Heard Shri D.S. Negi, ld. SDR appearing in support of Revenue's appeal against the order of Commissioner (Appeals). Nobody has appeared for the respondent. 2. As per the facts on record, respondent factory, which is a 100% EOU, was visited by the officers on 15-10-1999 and as result of verification, 1981.110 kgs. of bright yarn was found in excess than the recorded balance. The same ....

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....ma dt. 15-10-1999 and statement dt. 16-10-1999 of Shri Tariz Haji Gaffar shows that the authorities have accepted the indigenous nature of goods at the time of seizure and the allegation of imported yarn is afterthought. There is force in the said contention of appellants, the panchnama do not refer that goods found unaccounted, which was seized later on were the imported one. The panchnama only r....

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....arket are assumed to be duty paid. I therefore set aside the order for demand of duty under the Customs Act. I also set aside the penalty on appellants imposed under the Customs Act since there was no contravention of Customs Act by the appellants." 4. The Revenue's contention is that if the duty was not demandable under Section 28, the same was required to be confirmed under Section 125 o....