2012 (12) TMI 263

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.... None, for the Respondent. [Order per : M.V. Ravindran, Member (J)]. - This appeal is directed against Order-in-Appeal No. OIA No. 330 to 332/Daman/2006, dated 29-9-2006. 2. Revenue is in appeal against that portion of the order of Commissioner (Appeals) vide which he has set aside the demand of differential duty of Rs. 48,138/-, on the ground that the Revenue has not disputed set....

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....rongly co-related the setting aside of confiscation with this amount of differential duty. The differential duty of Rs. 48,138/- is short payment of Central Excise duty towards their total duty liability of Rs. 3,96,347/- leviable on the clearance of provisionally released seized goods and Rs. 3,48,209/- had already been paid by the assessee while the Commissioner (Appeals), Central Excise, Daman ....

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....n second issue as mentioned above, I find that 889 pieces of Stereo Cassette Players (2-in-1) valued at Rs. 22,01,930/- received from Delhi without cover of invoices and without payment of duty which were not accounted for in the statutory records by the respondents were seized on 14-2-1998 and subsequently released to them provisionally on execution of B11 bond backed by Bank Guarantee of Rs. 5,5....