2025 (5) TMI 1285

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.... ) for the Respondent ORDER In the instant case, the Learned Advocate pleads that he was considered as one of the co-accused in the matter in which M/s. Agarwal Metal & Allyos was the main accused and faced the allegation of undervaluation and on scrap imported from various countries including on some of the deals made by them as high seas sellers through various parties including the presen....

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....s gone through the decision and fairly concedes that the matter is not different in case of the present appeal as was the case with some of the co-accused in the case law (cited supra). He however, reiterates the findings of the lower authority in the matter. 3. This Court has considered the matter. It finds that issue is no more res Integra and has been decided after elaborate arguments and fi....

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....hiva Overseas-2005 (181) ELT 213, Malhotra Impex vs CC-2006 (203) ELT 561 and CC vs Paras Electronics -2009 (246) ELT 231. Similar view has been expressed by us in para 13 of the Sunland Metal order (supra) and we respectfully follow the same. 11.10. We also find that as in the case of Sunland Metals (supra), recorded in para 6 of the order, in Appellant's own case of 50 Bills of Entr....

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....ated with the assessment. 11.12. Since we are deciding the appeals on merit, we are not addressing the issue of limitation and the same is kept open 12. In view of our above observations and findings, we are of the view that the demands confirmed against Mis AMA, confiscation of goods and penalties imposed upon Mis AMA is not sustainable. For the same reason the penalty imposed u....