2008 (7) TMI 723

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....e Respondent. [Order]. -  Shri Pradip Maity, learned Advocate appearing for the Appellants submitted that the Appellants have complied with the direction of the Tribunal made by Order No. S-507-509/KOL/08, dated 19-6-08. The matter being very minor in nature the Appeals themselves are taken up for hearing today. 1.2 Shri S.B. Shinde, learned J.D.R. appearing for the Revenue cons....

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..... He further submitted that they were not at all involved in any of the alleged activities either in the past or subsequent to passing of the impugned Order of Adjudication. There is nothing in record that the Appellants were involved in any sorts of conduct of abetment to facilitate transportation of the cigarettes of Bangladesh origin. As a measure of reducing the litigation, the Appellants pref....

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....s. They were only possessers of the questionable goods at the material period which brought them to the process of law. It may be case of the Appellant that they may not have any past Record in regard to dealing with the questionable goods by transportation of cigarettes of Bangladesh origin. When they were brought to the process of law they should have led cogent evidence. In these Appeals, it wa....