2000 (9) TMI 454

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... C.A., for the Appellant. Shri A. Chopra, JDR, for the Respondents. [Order per : Gowri Shankar, Member (T)]. -  Both the appeals are against the common order of the Commissioner ordering confiscation of goods manufactured by the assessee under Rule 173Q with an option to redeem on payment of fine of Rs. 50,000/-, imposing a penalty under Rule 173Q(1) of Rs. 1.00 lacs on the assessee ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he goods are removed by evasion of duty. The goods in the present case had neither been removed nor any evasion of duty alleged. He agrees however that the provisions of Rule 226 may be applicable, since the goods were not entered in the register. 3. The Departmental Representative adopts the reasoning in the Commissioner's order. 4. It has been held in a number of decisions of whi....