2006 (9) TMI 23

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..... Mukesh Metal Industries Private Limited (hereinafter called "the appellant company") and Mr. Piyush Shyamkaran Vyas, Manager and authorized signatory of the appellant company against the Order Nos. RKS/241-242-243/DAMAN/04 dated 28-9-2004 of the Commissioner (Appeals) by which he has upheld the order-in-original passed by the Dy. Commissioner of Central Excise, Valsad Division by Order No. BLS/2....

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....ant company seized goods were provisionally released on execution of bond with bank guarantee for a sum of Rs. 1,40,122/-. (d) The Dy. Commissioner confirmed demand of duty of Rs. 1,20,093/-; ordered confiscation of the offending goods, imposed a fine of Rs. 1,40,122/- in lieu of confiscation and appropriated the same from the bank guarantee furnished at the time of provisional release of their....

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....llector of Central Excise, New Delhi, 1998 (98) E.L.T 168. 6. in this case, the goods were seized near the National Highway and that too, at 06.05 hrs. in the morning of 16-12-1998. The Manager has clearly admitted of the goods in the truck in his presence in a clandestine manner which was subsequently seized by the officers away from the factory. Having been caught red handed in a case of outr....

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....d were seized at very odd hours from the highway. The goods seized have been provisionally released under bond with bank guarantee. The offending nature of the goods and the offences have been clearly established. As the goods have already been seized and released provisionally and when the goods are not produced for confiscation imposition of fine in lieu of confiscation in terms of the bond is n....