2016 (10) TMI 139

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....>Shri V. Padmanabhan, Member (Technical) Ms. Surabhi Sinha, Advocate for the appellant Shri M.R. Sharma, Authorized Representative (DR) for the Respondent ORDER Per V. Padmanabhan The present appeal is challenging the order-in-appeal dated 28th July, 2009 passed by the Commissioner (Appeals), Indore in which he upheld the order of the Original Authority dated 26/12/2008. 2. A cas....

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....Customs Act, 1962 readwith Section 12 of the Central Excise Act, treating the same as sale proceeds of clandestinely removed excisable goods. The Appellate Authority, vide the impugned order, upheld the confiscation and hence the present appeal. In the second part of the proceedings, demand of duty as well as imposition of penalties was made in separate Orders-in-Original No. 15/ Commr/CEX/IND/201....

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....ences the cash was seized. She also placed reliance on the following case laws :- (i) Ramchandra vs. CC reported in 1992 (60) E.L.T. 277 (Tribunal) ; (ii) CC (Prev.), Kolkata vs. Atiquer Rahaman reported in 2010 (252) E.L.T. 131 (Tri. Kolkata) ; (iii) CC, Jaipur vs. Jagdish Prashad Soni reported in 2003 (158) E.L.T. 457 (Tri. Del.) ; and (iv) Mohan Shet vs. CC (....

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....records, I find that unaccounted cash to the extent of Rs. 11,26,500/- was seized from the residential premises of three Directors of the appellant. The seizure was made on the reasonable belief that this cash pertains to the sale proceeds of clandestinely removed goods. I also find that the Directors have admitted in their voluntarily statements that the seized cash was the sale proceeds of cland....