https://www.taxtmi.com/caselaws?id=109012 The court upheld the impugned Order-in-appeal, dismissing all appeals of the Revenue. The Commissioner (Appeals) correctly modified the order by reducing the penalty imposed on the respondents to Rs. 5,000. The judge found that the confiscated goods were rejected goods not yet entered into the register, and the attempt to load goods into a vehicle was not proven. The court distinguished this case from Media Video Ltd., concluding that the respondents did not engage in clandestine removal. The Commissioner's decision to set aside the confiscation was deemed lawful, and the penalty reduction was justified based on the respondents' actions. en-us Fri, 04 Jul 2003 00:00:00 +0530 Thu, 05 Apr 2012 14:03:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109012 The court upheld the impugned Order-in-appeal, dismissing all appeals of the Revenue. The Commissioner (Appeals) correctly modified the order by reducing the penalty imposed on the respondents to Rs. 5,000. The judge found that the confiscated goods were rejected goods not yet entered into the register, and the attempt to load goods into a vehicle was not proven. The court distinguished this case from Media Video Ltd., concluding that the respondents did not engage in clandestine removal. The Commissioner's decision to set aside the confiscation was deemed lawful, and the penalty reduction was justified based on the respondents' actions. Case-Laws Central Excise Fri, 04 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109012