2003 (7) TMI 519

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....Appellant. Ms. N.L. Bhutalia, SDR, for the Respondent.  [Order]. - The Revenue has contested the correctness of the impugned Order-in-appeal, in all these three appeals. The Commissioner (Appeals) has modified the Order-in-original by setting aside the confiscation of the goods and redemption fine and reduced the penalty to Rs. 5,000/- each on the respondents. 2. The proceedi....

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.... by the adjudicating authority. Redemption fine and penalties were also rightly imposed. The Commissioner (Appeals) has wrongly set aside the same. Therefore, the impugned order passed by the Commissioner (Appeals) deserves to be set aside. 4. On the other hand, the learned Counsel has reiterated the correctness of the impugned order. 5. I have heard both the sides and gone through....

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.... being attempted to be   loaded in the vehicle had been rightly not accepted by the Commissioner (Appeals). There is nothing on the record if the said vehicle was seized and the driver or owner of the vehicle was proceeded against. The learned Commissioner (Appeals) has recorded the detailed reason in his order for setting aside the confiscation of the goods. I also do not find any suffi....