2008 (2) TMI 888

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....e made written submissions narrating the following facts :- (a) Show cause notice No. VIII/10-55/Jt.COMMR./2003, dated 12-12-2003 was issued to the appellants who is a 100% EOU on the basis of following allegations and evidence :- (b) On 14-7-2003, the C.E. officers intercepted a tempo No. GJ-9T-8124, which was loaded with 4009 Kgs. of imported Polyester Filament Yarn, valued at ₹ 2,07,4....

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.... ₹ 2,20,952/- under Section 114A and further ordered for confiscation of the seized goods with an option to redeem the same on payment of fine of ₹ 2 lakhs. (f) The ld. Commissioner (Appeals) also rejected the appellant's contention against demand of duty and imposition of penalty vide his impugned order dated 11-7-2007. He, however, reduced the redemption fine from ₹ 2 lakhs t....

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.... have gone through the above decision in the appellant's own case. Para 7 of the same reads as follows :- "7. So far as the plea of penalty under Section 114A is concerned, we find that the allegations made are in respect of contraventions under Sections 111(o) and 111(j). In such circumstances, penalty cannot be imposed under Section 114A as has already been held by the Tribunal in the cas....