2008 (12) TMI 577

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....cate, for the Appellant. Ms. M.I.J. Micheal, Jt. CDR and Shri R.S. Srova, JDR, for the Respondent. [Order per : B.S.V. Murthy, Member (T). - These appeals have been filed against the action of the original adjudicating authority who has enforced the bond and the bank guarantee to recover the amount due. Prior to this, the demand confirmed by the authorities under Rule 9(2) of Central Exci....

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....d in 1987 (29) E.L.T. 22, "if the department desires to enforce B=-2 bond, the proper forum is not adjudicating authority or even Tribunal, but a Court of Law". 3. We have considered the submissions. In this case, duty demand arose because of failure to account for Rs. 1,37,642/- kgs. (sic), of polyester staple fibre which were procured under Chapter Procedure but without payment of duty. ....