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<h1>Revenue's Appeal Dismissed, Tribunal Upholds Penalty for Unaccounted Machines</h1> The Revenue's appeal against the order-in-appeal by the Commissioner (Appeals) was dismissed. The Tribunal upheld the penalty imposed on the respondents ... Confiscation and penalty The appeal was filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals). The factory premises of the respondents were searched, and unaccounted machines were found. The Tribunal upheld the penalty imposed under Rule 226 of the Rules, citing a previous case as precedent. The appeal was dismissed.