2015 (10) TMI 1647

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....None For the Respondent : Shri G R Singh, AR ORDER Per: Ashok Jindal: The appellant is in appeal against the impugned order wherein the adjudicating authority held the goods seized are liable for confiscation and consequently duty is payable by M/s. Devinod Trade Pvt. Ltd. Thereafter the goods can be redeemed on payment of Redemption fine of Rs. 5,50,000/-. 2. The facts of the case ....

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.... said order was challenged before learned Commissioner (Appeals) who dismissed their appeal filed by the appellant. Therefore, appellant is before me. 3. Today when the mater was called, none appeared on behalf of the appellant nor any request has been received. Notice of hearing has been received back with remarks that after inquiry it is found that appellant is not located at the given addres....

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..... 5. I have perused the adjudication order as well as impugned order and the facts of the case are that during the course of search, the appellant failed to produce invoices for procurement of the goods and thereafter could not produce the invoices. As the goods are branded therefore both the lower authorities have correctly drawn conclusion that the goods are procured by the appellant without ....