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<h1>Appeal allowed due to lack of evidence, order set aside, and consequential relief granted.</h1> The appeal was allowed by the Appellate Tribunal CEGAT, Mumbai regarding the confiscation of cotton fabrics due to lack of evidence provided to the ... Adjudication - Show cause notice The Appellate Tribunal CEGAT, Mumbai allowed the appeal regarding the confiscation of cotton fabrics by the department due to lack of evidence provided to the appellant from seized account books. The order was set aside as the statements used were not made available to the appellant before the issue of the order. Consequential relief was granted.