2006 (11) TMI 65

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....me Order in Appeal. Accordingly, they are taken up together and remain disposed of under this common order. 2.The first appellant, M/s. Associated Plastics and Rayons is an EOU which had imported raw materials Viscose Filament Rayon Yarn without payment of Customs duty. It was legally obliged to use the said yarn only for the purpose of export production. All the same, it sold 6870 kgs. of the ....

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....ppeals are directed against those orders. 4.The submission of the learned counsel for M/s. Associated Plastics and Rayons is that the appellant had discharged duty liability on 14-5-04, before the issue of a corrigendum dated 27-7-2004 to the show cause notice of 1-1-2004. The submission is that this must be treated as a case of payment of duty before issue of show cause notice and no penalty c....

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....ed as excessive and no relief is warranted. In regard to tempo, the contention is that no appeal can lie from the present appellant (Associated Plastics and Rayons) inasmuch as the tempo was not owned by the appellant. It is also being pointed out that, in adjudication, an option was granted to redeem the tempo to the owner of tempo and not to the present appellant. 6.Learned SDR is right in hi....

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....son namely, Shri Salimkhan Pathan who was given an opportunity to redeem the same by the adjudicating authority. Further, Shri Pathan had filed an appeal before the Commissioner and that appeal was allowed in regard to penalty. He has not chosen to file any appeal before this Tribunal in regard to confiscation of the tempo. Therefore, the order of confiscation in regard to tempo has become final a....