2013 (10) TMI 720

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....orized Representative (Jt. CDR) ORDER Per. Rakesh Kumar :- The appellant are manufactures of MS Ingots chargeable to Central Excise duty. On 22/06/2000 their factory was visited by the Jurisdictional Central Excise officers. At the time of visit, there was a truck loaded with MS Ingots, parked just outside the factory. On checking the truck, it was found that there was no invoice in respe....

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....e driver was also recorded, and he also stated that the goods loaded in the truck were to be weighed in Dharamkanta. However, the Jurisdictional Joint Commissioner vide order-in-original dated 28/11/2000 ordered confiscation of the goods loaded in the truck with option to be redeemed on payment of redemption fine and beside this, also imposed penalty of Rs. 36,662/- on the appellant, besides confi....

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....fficers which showed that the goods loaded in the truck were having sent to Dharamkanta for weighment, that in view of this, confiscation of the goods is not sustainable, and that the goods subsequently had been cleared on payment of duty and, hence, there is no question of recovery of duty, once again in respect of them. He, therefore, pleaded that the appellant have a strong prima facie case in ....