2001 (5) TMI 387

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....ocate, for the Respondent. [Order]. - The revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held that since the classification of the goods, in question, is held to be under Chapter Heading 0404 of Central Excise Tariff attracting nil rate of duty. The confiscation of the goods is not justified. 2.....

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....nue accepted the order-in-appeal in respect of classification of the goods, in question. 3. Now, in the present appeal, the dispute is in respect of the goods taken in possession at the time of visit of the excise officers. 4. Heard both sides. 5. The contention of the revenue is that the goods were not accounted for in the statutory record and the respondents being a 100 p....