https://www.taxtmi.com/caselaws?id=112540 The Commissioner (Appeals) upheld the impugned order that set aside the confiscation of goods and penalties imposed by the Revenue on the respondents. The judgment emphasized the lack of evidence beyond statements of the truck driver and cleaner to prove goods were removed twice by the respondents. As the goods in the trucks were duly duty paid and covered by valid gate passes, the confiscation and penalties were rightfully overturned. The Revenue's appeal was dismissed, affirming the decision of the Commissioner (Appeals) as legal and proper. en-us Wed, 14 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:33:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112540 The Commissioner (Appeals) upheld the impugned order that set aside the confiscation of goods and penalties imposed by the Revenue on the respondents. The judgment emphasized the lack of evidence beyond statements of the truck driver and cleaner to prove goods were removed twice by the respondents. As the goods in the trucks were duly duty paid and covered by valid gate passes, the confiscation and penalties were rightfully overturned. The Revenue's appeal was dismissed, affirming the decision of the Commissioner (Appeals) as legal and proper. Case-Laws Central Excise Wed, 14 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112540