2003 (10) TMI 365

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.... Respondent. [Order]. - The appeal is against the order of the Commissioner (Appeals), dismissing an appeal filed by the assessee against the order of the Assistant Commissioner in which he has ordered confiscation of 250 kilogram of niacinamide manufactured and cleared by the appellant (with an option to redeem it on payment of fine of Rs. 20,000/- and imposed a penalty of Rs. 5,000/-. 2....

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....oods and imposed a penalty on the ground that the requirement of Rule 52A has been contravened. The Commissioner (Appeals) has not found it possible to interfere with the Assistant Commissioner's order. 4. The ground in the appeal essentially is that duty had been paid on the goods and absence of the gate pass was due to a mistake on the part of the driver of the vehicle. As I have noted, ....