2016 (8) TMI 1015

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....HANDRAN, MEMBER (TECHNICAL) For the Petitioner : Shri Jatin Mahajan, Advocate For the Respondent : Ms. Kanu Verma Kumar, Authorized Representative (DR) ORDER Per. B. Ravichandran :- These three appeals are against the common order on the same issue and, hence, taken up together for disposal. The main appellant (M/s Teracom Ltd.) are engaged in the manufacture of aerial bunched cable....

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....ocess of painting, numbering and putting inspection seal. They are clearing these goods without payment of duty from their Salodipura Godown in Rajasthan. However, documents were fabricated to show as if these goods were manufactured in Pant Nagar unit of the main appellant. The Original Authority confirmed a duty demand of Rs. 3,91,569/-; confiscated the seized goods and allowed them to be redeem....

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....ppellant. The proceeding against them is without jurisdiction and it is not sustainable. 3. The learned AR submitted that the investigation started with the seizure of goods, which was in the name of the appellant unit. The follow up investigation indicated that these goods were not manufactured and cleared from Pant Nagar, Uttrakhand. The appellants procured these items elsewhere in Rajasthan ....

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....gainst the appellant unit. It is seen that the appellant did not take this objection before the lower Authorities. However, since this is a basic legal issue affecting the very legality of the proceedings the same has to be examined by the Tribunal for a decision. Revenue is not able to place on record any legal authority empowering the officers working in Rajasthan to initiate proceedings against....