2009 (8) TMI 904

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....ve appeals by the department arise out of a common order in appeal No. 25-29/Cus/Alld/07 dated 16-10-08. 2. Heard the learned JDR for the Department. None appears for the respondents. 3. The relevant facts, in brief, are that on 5-10-05, the officers of DRI unloaded 10 parcels packets from Lal Quila Express at Allahabad Junction and they were covered by RR Nos. 053079 to 0530083 and were boo....

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....he invoices issued in 2005 in the name of said firm are not genuine (there appears to have been no investigation regarding M/s. Laxmi Bartan Bhandar, the other supplier). The original authority ordered absolute confiscation of the scrap valued at Rs. 1,02,100/-. He also imposed penalty of Rs. 5000/- each of the five respondents. Commissioner (Appeals) in his de novo proceedings [the matter came be....

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....have been booked from Arrah to Delhi and the same have been intercepted and seized at Allahabad Junction. Four of the respondents have produced tax invoices claiming to have procured the goods from APS Organisation. The Department's contention is that the said firm had been closed as notified in newspaper 'Telegraph' on 11-6-2000. However, the respondents have produced affidavit of Shri Ajit Kumar....