2018 (5) TMI 465

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....pellant. Shri Guna Ranjan, Superintendent (AR) for the Respondent. ORDER [Order per: M. V. Ravindran.] This appeal is directed against Order-in-Appeal No. 126/2009 (V-I) CE dated 30.09.2009. 2. Heard both sides and perused the records. 3. The issue that falls for consideration in this appeal is regarding demand of the duty on HTS wire scrap removed from the premises of the appell....

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....th interest and equivalent amount of penalty; seized goods and vehicle were confiscated ordered to be released on payment of redemption fine, and the amounts were appropriated encashing the bank guarantee executed. On an appeal, the First Appellate Authority upheld the impugned order. 4. Learned Counsel after taking the Bench through the entire case records submits that there was a procedural l....

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.... submissions made by both sides, I find that the impugned order is correct and does not require any interference for more than one reason. 6.1 Firstly, there is no correspondence from the appellant for renewal of the permission to remove scrap on weighment challan. Appellants are aware of the procedure to be followed for removal of goods outside the factory premises as they themselves have stat....