2008 (7) TMI 729

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...., for the Respondent. [Order]. -  The brief facts of the case are that the respondents have cleared some goods on payment of duty which was returned by the customer on account of some defects but were not brought back into the factory and stored in the office premises of the respondents where from they were seized under the belief that the goods were not cleared on payment of duty. Subs....

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....the duty has been subsequently recovered. It is an admitted fact in the present case that duty was paid at the time of clearance and the goods were thereafter seized from the office premises of the respondents on the belief that duty was not paid and they were forced to pay duty second time on the same goods. The revenue itself has accepted that the goods were initially cleared on payment of duty ....