2018 (4) TMI 1448

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.... Per : Ashok Jindal The appellant is in appeal against the impugned order wherein demand of duty has been confirmed on account of clandestine manufacturer of clearances on the goods without payment of duty and the goods were seized to be allowed on payment of redemption fine and various penalties were also imposed. 2. The facts of the case are that a search was conducted. During the course....

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....ithin time, as they have already approached to the settlement commission for their other seized goods during the said search and the matter has been settled, therefore, if the impugned show cause notice would have been received by them, they would have approached for settlement before the Settlement Commission. But at this stage, the appellant is not contesting the issue of non receipt of the show....

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....ed that they might have paid duty involved in the matter, the same is required to be verified. If appellant is able to produce the documents of duty payment pertaining to duty involved in the matter. In that circumstances, the duty confirmed is required to be adjusted to that extent, otherwise the demand of duty confirmed by way of impugned order is payable by the appellant. 7. With regard to t....

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....emption fine has been imposed on the appellant Rs. 2,00,000/- which is also on higher side, therefore, redemption fine is reduced to Rs. 75,000/-. As a cash of Rs. 20,25,530/- was recovered during the course of investigation and the same has been alleged the payment of clandestine removal of clearances of goods, and no explanation is given be the appellant, therefore, the same is also held that th....