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of <h1>Appeal dismissed for confiscation order; waiver of notice not allowed under Central Excise Act.</h1> <h3>COMMISSIONER OF CENTRAL EXCISE, RAJKOT Versus ALFA ENGINEERS</h3> COMMISSIONER OF CENTRAL EXCISE, RAJKOT Versus ALFA ENGINEERS - 1998 (100) E.L.T. 157 (Tribunal) The appeal was against the order of the Collector (Appeals) setting aside the order of the Assistant Collector for confiscation of three electric motors and penalty imposition. The Tribunal dismissed the appeal, stating that there is no provision for waiver of notice in the Central Excise Act, and any notice issued now would be barred by limitation.
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