2000 (5) TMI 764

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..... [Order]. -  The appellants are aggrieved by that portion of the order passed by the Commissioner of Central Excise, Calcutta vide which Indian currency of Rs. 1,23,433/- seized from the appellants' premises have been confiscated as sale proceeds of LDPE unauthorisedly removed by M/s. Bindal Agro Chemical Ltd. and vide which the goods seized from the appellants' premises, but released to t....

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....Dey submits that even after recording a finding to the above effect the Commissioner has proceeded to confiscate the Indian currency and LDPE seized from the appellants' premises which was received by them during the course of their business. He further submits that there is no evidence on record that the Indian currency in question is a sale proceeds of the LDPE unauthorisedly removed by M/s. Bin....