2017 (7) TMI 1115

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....pondent. ORDER This appeal is directed against Order-in-Appeal No. 21/2008/Cus. (B), dated 31-1-2008 2. None appeared on behalf of the appellant despite notice. This matter has been coming up for disposal for quite sometime despite that the appellant chooses to not to appear before the Bench and prosecuting the appeal. 3. Since the matter lies in a narrow compass, I take up t....

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....y sold it to the appellant herein. The Revenue authorities had visited M/s. Alpha Rich Granites, traced out the entire transaction and seized the capital goods lying in the hands of Shri Syed Hussain and directed him to pay the duty. Show cause notice was adjudicated by the authorities and after following due process came to a conclusion that Shri Syed Hussain, the appellant herein, is required to....

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.... obligation were not in the knowledge of the appellant herein; that the 100% EOU was under the physical control of the Department and Departmental authorities were not recorded how the machineries were removed from the 100% EOU without their knowledge. 8. Learned AR reiterates the findings of the first appellate authority. 9. It is undisputed that the machineries which were seized ....