2007 (11) TMI 120

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.... - 1. This is an appeal against the order of the Commissioner (Appeals) No. RS/389-390/SRT-II/ dt. 29-11-06. None appeared for the respondent 2. Heard the learned SDR. 3. The relevant facts, in brief, are as follows: (a)   On 13-2-02, the officers found 50 cartons of imported Hualon Polyester FDY Brand weighing 1300 kgs. without duty paying document; the partner of the unit admi....

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....nt is in appeal. 4. The learned SDR takes me through grounds of appeal and submits w the purpose demanding duty the show cause notice invoked not only 28 of the Customs Act but also Section 12 of the Customs Act. Therefore he submitted that the reliance placed by the Commissioner (Appeals) decision in case of Goyal Industries Ltd. v. C.C.E., Surat, 2004 (163) E.L.T. 341 (Tri-Mumbai) is not corr....