2012 (6) TMI 736

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....e Respondent. ORDER There are five appeals being considered in this proceeding. 2. The main appellant is Shri Imran Khan Proprietor of M/s. Jannat Enterprises. According to case records, he is trader of goods like cement and steel. Shri Shamim Tyagi and Shri Nasim Ahmad are drivers of two different trucks on which MS ingots and runners and risers sold by M/s. Jannat Enterprises has been s....

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....it was seen that the documents produced did not match the description of goods seized, to the satisfaction of the officers. Therefore, a case was made out that the goods seized were excisable goods on which excise duty was not paid and the appellants were liable to penalty under Central Excise Rules. Therefore, show cause notice was issued for confiscating the goods under Rule 25 of the Central Ex....

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....ated under Rule 25, penalty cannot be imposed on the appellants under Rule 26. 6. The learned AR for Revenue submits that even after 15 days of seizure of the goods, none of the transporters or the person who claimed to be the owner of the goods, was able to produce proper duty paying documents showing that excise duty on the goods was paid. It is obvious that these are goods cleared from some ....