2001 (12) TMI 719

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....Bedi, SDR, for the Respondent. [Order]. -  This appeal has been filed by the appellants against the impugned Order-in-Appeal, dt. 21-6-2001 vide which the Commissioner (Appeals) had confirmed the Order-in-Original of Dy. Commissioner dt. 25-1-99 directing the confiscation of the goods of the appellants valued at Rs. 5,22,532/- under Rule 173Q with option to get the same redeemed on paym....

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.... that it runs contrary to the ratio of the law laid down by the Larger Bench of the Tribunal in the case of Bhillai Conductors (P) Ltd. reported in 2000 (125) E.L.T. 781 wherein it has been ruled that for non-accountal of the goods provisions of Rule 173Q of the Rules cannot be invoked. 4. Ld. DR on the other hand has not contested the correctness of the contention raised by the Counsel. ....