2018 (3) TMI 255

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....icial ) Shri B. Bhushan, Advocate - for the appellant Shri K. Poddar, D.R. - for the respondent ORDER Per Ms. Archana Wadhwa Both the appeals are being disposed of by a common order as they arise out of the same impugned order of lower authorities. 2. As per the facts on record, the officers intercepted one truck loaded with copper wire rods on 6.3.2011 which were cleared from th....

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....her, the truck belonging to the owner Shri Chatarpal Singh who was also confiscated with an option to redeem the same on payment of redemption fine of Rs. 40,000/- 3. The contention of the ld. Advocate is that the said provision of law i.e. Section 11AC (1)(d) provides for conclusion of the entire proceedings subject to the payment of duty, interest and 15% of penalty. The said provision nowher....

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....pay a penalty equal to the duty so determined: Provided that in respect of the cases where the details relating to such transactions are recorded in the specified record for the period beginning with 8th April 2011 up to the date of which the Finance Bill, 2015 receives the assent of the President (both days inclusive), the penalty shall be fifty per cent of the duty so determined. (d) wh....

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....ithin a period 30 days of the issue of the show cause notice. The said provision is with a purpose to reduce the litigation. However, the lower authorities have observed that as much as in the present case there was suppression with an intent to evade payment of duty, the confiscation of the goods as also the vehicle can be adjudicated upon. I find no merit in the above stand of the Revenue. On....