2009 (2) TMI 667

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....for the Appellant. Dr. Manoj Kumar Rajak, SDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  The appellants have made a prayer for decision on merits. Accordingly we have heard learned DR and have gone through the impugned orders. 2. As per facts and records, a truck loaded with 9860 Kgs of declared mixed brass scrap was intercepted by the officers on 16-1-....

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....onfiscation of the truck. The said proceedings culminated into an order passed by Original Adjudicating Authority confirming the demand duty of Rs. 1,49,601/- and confiscating the goods with an option to the appellants to redeem the same on payment of redemption fine at Rs. 1,00,000/-. Penalty of Rs. 25,000/- was imposed upon M/s. Metal Recycling Industries under the provisions of Rule 25 of the C....

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....value of zinc scrap as also on the basis of the statement of Shri Surendra Jain given at the time of seizure itself. As such no infirmity can be found in the orders of authorities below. The duty demand is accordingly confirmed. 5. The appellants have further contended that it was a bona fide mistake on the part of the person preparing the invoice and the redemption fine of Rs. 1,00,000/- ....