2019 (6) TMI 1190

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....I ANIL G. SHAKKARWAR, MEMBER(TECHNICAL) Shri Amit Awasthi (Advocate) & Shri Anil Kr. Dixit (Advocate) for the Appellant (s) Shri Gyanendra Kumar Tripathi (Dy.Commr.) (A.R.) for the Revenue ORDER After hearing both sides duly represented by Shri Amit Awasthi, learned Advocate along with Shri Anil Kumar Dixit, learned Advocate on behalf of the appellant and Shri Gyanendra Kumar Tripathi,....

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.... The said note book was seized by officer under Panchnama on 28.02.2007. Further at Laxmi Agencies 48,000 pouches of Pukar Gutkha valued at Rs. 48,000 were seized under Panchnama on 28.02.2007. Further investigations were also carried out at Bandra terminus railway station where search of a vehicle resulted in seizure of 3 lakh 60 thousand pouches of Pukar Gutkha. The person accompanying said vehi....

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....d on 28.02.2007 who denied that the goods were ever sold by him bearing Pukar brand to anywhere outside Uttar Pradesh. 2. In respect of the goods seized, proceedings were initiated which culminated into passing of the impugned order where the seized goods were confiscated and allowed to be redeemed on payment of redemption fine. Further penalty was imposed on the manufacturer appellant and pers....

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....d not have any arrangement for clearance of goods to any other place other than Uttar Pradesh and he did not have control over the goods once duty was paid and cleared from his factory and therefore the learned Counsel submitted that they did not have ownership of the confiscated goods and they were not concerned with the same. 3. Learned A.R. for the Revenue has supported the impugned order-in....