2005 (7) TMI 264

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....agent on 17-3-2003 and on verification of the stock, it was noticed that finished dyed MMF (P) packed in plastics bags/bales of the different parties was lying there without coverage of any Central Excise documents. The goods were put under detention. Out of the total quantity of bales found in the transporter's premises, eighty two bales belonged to the appellants. Statement of the transporter ag....

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....ard Shri M.N. Saiyed, ld. Advocate appearing for the appellants and Shri N.V.B. Nair, ld. DR appearing for the revenue. 4. The appellant's main contention is that the goods were cleared by them on the basis of Central Excise invoice dated 15-3-2003 and 16-3-2003. As such, it cannot be said that the goods were not duty paid. However, I find that at the time of seizure on 17-3-2003, the transporter....

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....he said 82 bales which have been found not covered by the invoice, were cleared clandestinely. Accordingly, I confirm the demand of duty of Rs. 94,961/- against the appellants. 6. As regards the confiscation of the goods, the appellants have contested that there was no proposal in the show cause notice to confiscate the goods. As such, this part of the order has traveled beyond the show cause not....