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<h1>Revenue's Appeal Dismissed, Rs. 5,000 Penalty Upheld for Goods Not Removed</h1> The appeal filed by the Revenue was dismissed by the Appellate Tribunal CESTAT, Kolkata. The penalty of Rs. 5,000 imposed by the Commissioner (Appeals) ... Confiscation of goods - Unaccountal of goods The Appellate Tribunal CESTAT, Kolkata found that the goods were not removed from the factory and were lying on the floor. The Commissioner (Appeals) imposed a penalty of Rs. 5,000, which was upheld. The appeal filed by the Revenue was dismissed.