2015 (5) TMI 333

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....Member (J),J. For the Appellant : Shri R M Saxena, Adv. For the Respondent : Shri R K Mishra, AR ORDER Per: Ashok Jindal: The appellants are in appeals against the impugned order wherein menthol oil and truck carrying DMO oil was seized by the department and confiscated and redemption fine of Rs. 3 lakh for the menthol oil and Rs. 1.5 lakhs for truck has been confirmed and penalties....

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....Rampur. But the goods were initially detained and thereafter were seized on the premise that the appellants were clearing DMO in the guise of Mentha Oil from the factory without payment of duty. Therefore, the case has been made out against the appellants and goods were seized and confiscated and allowed to be redeemed on payment of redemption fine, provisionally released and thereafter initial as....

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....ese circumstances, this report also confirmed that Mentha Oil content was 26% in the goods seized. Therefore he prayed that false case has been made against them. In these circumstances, it is required to be set aside. 4. On the other hand learned AR opposed the contention of the learned counsel and submits that as the goods carrying only 26% of Mentha Oil therefore, it is the carrying only DMO....