2004 (2) TMI 448

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....appeal has been preferred by the appellants against the impugned order-in-appeal vide which the Commissioner (Appeals) had affirmed the order-in-original ordering confiscation of the unaccounted goods and imposing penalty under Rule 173Q as detailed therein. The appellants have submitted written submissions. 2. I have gone through the same and heard the learned DR. The perusal of the record ....

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.... failed to discuss. Therefore, the benefit of the exemption Notification No. 8/98-C.E. dated 2-6-98 which the appellants were availing at the time of clearing the goods, could not be denied to them without ascertaining from the record or any other evidence of having crossed the limit. 3. Similarly, there is no tangible evidence on the record that the brand name "RIDER SEAL" used by the appel....