2003 (6) TMI 59

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....er-in-appeal dated 16-7-2002 vide which the Commissioner (Appeals) has affirmed the order-in-original regarding the duty demand of Rs. 17,274.34 with penalty of Rs. 1,000/-. 2. The facts are not much in dispute. The appellants cleared Paper Grey Board valued at Rs. 3,45,486.71 to their merchant-exporter, M/s. Auro Sales Corpn. without payment of duty under the provisions of Rule 13(1)(a) of the C....

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....ent of duty, was raised. The appellants, however, contested the correctness of that notice. They denied their liability for payment of duty and maintained that since the Bond B-1 was executed by the merchant-exporter, duty liability, if any, could be enforced against him. The adjudicating authority did not accept the version of the appellants and confirmed the duty demand with penalty, detailed ab....

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....e goods were so cleared by the appellants, were never exported by that exporter or that the said exporter committed any breach or violation of the terms of the bond. There is also no material to suggest if any action for breach of any provisions of the bond had been initiated or taken against that exporter. The Block Transfer Certificate as even admitted by the Commissioner (Appeals) in the impugn....