2003 (7) TMI 415

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....rder]. -  In this appeal, the appellants have challenged the validity of the impugned order-in-appeal passed by the Commissioner (Appeals). 2. The facts are not much in dispute. On 10-12-1997, the Central Excise Officers intercepted one tempo carrying goods i.e. copper ingots valued at  Rs. 4,46,975/- without any covering invoice/duty paying document. The goods were seized and on ....

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....d copper alloys only and not copper ingots as alleged by the Department. There is nothing on the record to show if any attempt was made by the Revenue to ascertain the exact nature of the goods. Apart from this, even the copper ingots were exempt from duty under Notification No. 16/97. Therefore, no duty was payable by the appellants. They could only be penalised for having not issued the covering....