2000 (12) TMI 443

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....topadhyay, Consultant, for the Respondent. [Order]. -  The Revenue being aggrieved with the order of the Commissioner (Appeals) vide which he has set aside the confiscation of the goods and imposed a personal penalty upon the appellants, has filed the present appeals. 2. I have heard Shri V.K. Chaturvedi, ld. SDR and Shri B.N. Chattopadhyay, ld. Consultant for the respondents. ....

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....dicating authority confirmed demand of duty against the respondents and also imposed personal penalties. However, the Commissioner (Appeals) set aside the impugned order of the Assistant Commissioner. 4. The Revenue in their memo of appeals have challenged the said order of the Commissioner (Appeals) on the ground that he has erred in accepting the assessee's contention that entries of 2-8....