2018 (11) TMI 1761

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....erintendent (AR), for the Respondent. ORDER The appellant has moved an application under Rules 40 & 41 of CESTAT (Procedure) Rules for removal of goods stored in their warehouse. The appellant has further stated that the appellant, which is a warehousing corporation came into existence basically for storing of agricultural commodities and other commodities notified by the Governm....

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....and Auditor General] of India for non-settlement of the ground rent charges in respect of the cargo. Thereafter vide letter dated 17-10-2014, the Deputy Commissioner directed the appellant to produce the communication from the importer abandoning the cargo and also informed that excise permit and FSSAI clearances are required for release of the cargo. Thereafter vide letter dated 22-5-2017, appell....

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....of the said permission, the appellant has allowed the goods to be stored there. He further submitted that the goods kept with the appellant is now not fit for consumption and the respondent vide the Order-in-Original has demanded the duty of Rs. 12,227/- along with interest and also imposed penalty of Rs. 50,000/- without any fault on the part of the appellant and the same is being challenged in t....