2009 (7) TMI 1126

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.... for the Respondent. ORDER All the three appeals are being disposed off by a common order as they arise out of the same impugned order vide which the excess found goods stands confiscated with an option to the appellant to redeem the same on payment of redemption fine of Rs. 50,000/-. In addition, penalty of Rs. 33,223/- stands imposed on M/s. A. Kumar Industries along with imposition of pen....

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.... deposing that the same were meant for clandestine removal. 3. On the above basis proceedings were initiated against the appellants by way of issuance of show cause notice dated 8-12-2006, which culminated into an order passed by Original Adjudicating Authority confirming the demand and imposing penalties. The said order was appealed against before Commissioner (Appeals), who observed that the ....

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.... of the total quantity of goods rejected and received back by them, a part quantity was re-melted and balance quantity of 11975 Kgs was lying with them unutilized. It was this quantity, which stands seized by the officers. 5. The above stand of the appellants does not stand admitted on the ground that the same was not brought to the notice of the officers at the time of their visit and their au....