2012 (12) TMI 911

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....Therefore, assistance of Shri Somesh Arora, learned Counsel has been sought as amicus curiae. 2. Shri Somesh Arora explained that a truck with goods was intercepted on 20.2.2008 by investigation. They found physical stock of 223 pieces of M.S. Ingots therein. Those were seized but redeemed on payment of redemption fine. Weight thereof was found out by weighing in Dharamkanta which revealed that gross weight was 30.120 M.T. Investigation found that the goods were not accompanied by duty payment particulars while an invoice dated 19.2.2008 was carried by truck driver. The assessee bona fide believed that the goods in truck were accounted on 19.2.2008 and not cleared without payment of duty. When such a document was available, without exami....

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....ied by duty paying documents. Therefore, adjudication does not warrant any interference. 4. Heard both sides and perused the record and also able assistance of amicus curiae to dispose the appeals was awaited. 5. There is no dispute of the fact that truck in question was found within a radius of 20 k.m. and that too within 2 hrs. of loading of impugned goods from the factory on 20.2.2008 as was testified by driver of the vehicle. Learned Adjudicating Authority in sub-para (5) of discussion and finding brought out the imaginary story of the appellant creating fiction that the goods found in truck were of 19.2.2008. He further proceeded to examine the plea of appellant that the goods found were loaded in truck on 19.2.2008. In subpara (....