2004 (1) TMI 507

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....dhir Singh, JDR, for the Respondent. [Order]. - In this appeal which has been filed by the appellants against the impugned order-in-appeal, the issue relates to the imposition of penalty on the appellants. 2. The learned Counsel has contended that the goods had never been claimed by the appellants as manufacturer or even as purchaser from any trader and the same had been also not rec....

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....g the provisional release of the goods. The Commissioner (Appeals) has affirmed that order without considering the plea of the appellants. There is nothing in the above said letter of the transport company seeking release of the goods, to suggest that the same was submitted by the company, at the behest of the appellants. The appellants had disowned the goods and there is no evidence to show that ....