2002 (2) TMI 892

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....andit, JDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of penalty of Rs. 20,000/- (rupees twenty thousand), I take up the appeal itself with the consent of both the sides. 2.  Vide the impugned orders the authorities below have confiscated the excess found goods with an option to the appellant to redeem the same on payment of redemption fine of ....

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....f the painting job and testing. He submits that the Asst. Commr. does not dispute that painting and testing was to be done but observes that the goods could be marketed without painting and without testing. Drawing my attention to the purchase order that painting and testing was one of the requirements of the said order and was to be adhered to by the appellant. 4.  Ld. adv. also submit th....

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....d to them and the impugned order be set aside. 6. I have also heard Shri A.K. Pandit, ld. JDR for the Revenue. 7. After going through the impugned order passed by the authorities below I find that there is no dispute about the fact that the goods in question were yet to be painted and tested. The observations of the Asst. Commr. that the goods could be marketed without painting and....