2014 (2) TMI 6

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....ava, AR JUDGEMENT Per Hon'ble Mrs. Archana Wadhwa : Being aggrieved with the orders passed by C.C.E.(Appeals), Revenue has filed the present appeals. I have heard Shri U.K. Srivastava, Ld. Departmental Representative appearing for Revenue. Nobody appeared for Respondents. 2. As per facts on record, respondents are engaged in manufacture of components of transmission towers (steel struc....

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....on of the said seized goods and for confirmation of demand of duty of Rs.7,39,492/-, equal to the credit availed on the said goods. The proceedings resulted in passing of an order by the original adjudicating authority confirming the demand and also confiscating the goods on payment of redemption fine of Rs.15 lakhs. 4. On appeal against the above order, Commissioner (Appeals) held in favour of....

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....se of the said open space of the assessee. As such he concluded that the goods found in the open space cannot be held as removed clandestinely so as to make them liable to confiscate them. Furthermore, the goods were in charge of security agency, M/s. Wings Security & Allied Services (P) Ltd., Ghaziabad, whose staff was present on the spot. An affidavit of the Managing Director of the security age....

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....has got no relevance with law. Further, they have contended that declaration of the said premises in the registration application has also got not relevance in as much as the same is subjected to grant of permission or approval of the said permission by the competent authority. 6. After carefully appreciating the reasons given by both the sides, I find that there is no dispute on the factual po....