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of <h1>Appeal Dismissed: Goods Confiscation Upheld Due to Lack of Evidence</h1> <h3>SHRI RAM TEXTILES Versus COMMISSIONER OF C. EX., CHANDIGARH-II</h3> SHRI RAM TEXTILES Versus COMMISSIONER OF C. EX., CHANDIGARH-II - 2001 (136) E.L.T. 1408 (Tri. - Del.) The Appellate Tribunal CEGAT in New Delhi dismissed the appeal filed by M/s. Shri Ram Textiles against the order confiscating goods claimed by them. The Commissioner rejected their claim due to discrepancies in invoices and non-existence of firms from which goods were claimed to be purchased. The appellants failed to provide evidence to support their claim, leading to the dismissal of the appeal.
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