2008 (11) TMI 476

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....Vijai Kumar, DR, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal against the order of the Commissioner dated 25-11-2005. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : (a)     The appellants have their unit in the NOIDA Export Processing Zone and manufacture Image Intensifier tubes, Computer ....

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....ate fairly concedes that the cases of thefts would not qualify for remission of duty in terms of Section 23 of the Customs Act, in the light of the decision of the Larger Bench in the case of M/s. Gupta Metal Sheets - Misc. Order No. 287/08-SM(BR), dated 17-10-08, in Excise Appeal No. 1574 of 2005 [2008 (232) E.L.T. 796 (T)]. 4.2 He however submits that the adoption of value of Rs. 73,29,6....

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....cated that the items mentioned therein were manufactured at their factory and moved to the transit warehouse of their factory area and packed for shipment to M/s. Bharat Earth Movers Ltd., Pune and from said transit warehouse, the goods were stolen. He also submits that the two complaints filed by the appellant to the police were relied upon in the show cause notice proposing demand of duty. 6.....