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    <title>2009 (8) TMI 1014 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the confiscation of biscuits and redemption fine, and overturned the penalty imposed on the company director. The decision was made due to lack of evidence linking the director to the factory&#039;s operations and the circumstances surrounding the excess stock of biscuits, emphasizing that confiscation should consider extenuating circumstances.</description>
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      <description>The Tribunal set aside the confiscation of biscuits and redemption fine, and overturned the penalty imposed on the company director. The decision was made due to lack of evidence linking the director to the factory&#039;s operations and the circumstances surrounding the excess stock of biscuits, emphasizing that confiscation should consider extenuating circumstances.</description>
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