2003 (5) TMI 374

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....R. Sharma, Consultant, for the Respondent. [Order]. -  In this appeal, the Revenue has questioned the validity of the impugned Order-in-Appeal dated 18-7-2002 vide which the Commissioner (Appeals) has modified the order-in-original of the adjudicating authority by setting aside the confiscation of the seized goods and reducing the penalty from Rs. 40,000/- to Rs. 20,000/-. 2. Th....

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....as indicated above. 3. I have heard both sides and gone through the records. The bare perusal of the impugned order shows that the Commissioner (Appeals) has overlooked the judgment of the Bombay High Court in Kirloskar Brothers v. Union of India - 1988 (34) E.L.T. 30 (Bom.) wherein it has been held that even in the absence of mens rea on the part of the assessee, the excess goods lying in....