Appeal dismissed for confiscation order; waiver of notice not allowed under Central Excise Act.

The Tribunal dismissed the appeal against the order setting aside the confiscation of electric motors and penalty imposition, stating that waiver of notice is not provided for in the Central Excise Act, and any notice issued now would be time-barred.

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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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