2008 (9) TMI 653

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Appellants have made a prayer to decide the matter on the basis of records. Accordingly, we have heard ld. SDR and have gone through the impugned order. 2. As per facts on record, appellant is a 100% EOU. Inasmuch as they removed the goods without any duty paying documents, proceedings were initiated against them which re....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order rejected the refund claim on the ground that duty confirmation under Section 28 was set aside by Commissioner (Appeals) but the option to redeem the goods was upheld in terms of the provisions of Section 125. When such option is exercised by the assessee, the same has to be exercised on payment of fine as also duty in terms of Section 125(2) of the Customs Act, 1962. Admittedly the appellan....