2003 (9) TMI 611

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....ent. [Order]. - In this appeal which has been filed by the Revenue against the impugned Order-in-Appeal, the issue centres around the question as to whether the confiscation of the unaccounted goods lying in the factory premises of the respondents could be ordered or not after having been released provisionally to them during the adjudication proceedings. The adjudicating authority only imposed....

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....on could be ordered. 2. The learned Consultant on behalf of the respondents has referred to the ratio of law laid down in the case of Friends Wire Industries v. CCE, Chandigarh, 2003 (156) E.L.T. 218 (T) to contend that confiscation of the goods could not be ordered as unaccounted goods were not finished goods. But his contention cannot be accepted. The unaccounted goods were not found to be....

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.... the absence of intention to evade payment of duty could not warrant confiscation of the goods. This judgment was passed by relying upon the judgment in Bhillai Conductors (P) Ltd. v. CCE, 2000 (125) E.L.T. 781. But the ratio of law laid down, in that case cannot be given preference over the (Bombay High Court judgment in Kirloskar Brothers, 1988 (34) E.L.T. 30 (Bom.) = 2002 (83) ECC 497 wherein i....