2009 (1) TMI 772

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....ard both sides. 2. Sri A.C. Tikader, Ld. Consultant appearing for the appellant states that the penalty on the Director of the company has already been dropped by the Lower Appellate Authority and hence the penalty on the appellant company should also be set aside. He further states that there was no intention to evade payment of duty as the challans were made which were serially numbered and onl....

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....ords and heard the arguments from both sides including the cited case law. The records do not bear out the fact that the appellants had at any stage earlier taken the ground of political pressure in the case of removal of the impugned goods without following the prescribed procedure. The sample/challans shown by the Ld. Consultant do not bear any serial nos. and hence the plea that goods were remo....