2003 (9) TMI 633

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....S. Bhatnagar, JDR, for the Respondent. [Order]. - This appeal has been filed by the appellants against the impugned order-in-appeal dated 20-3-2003 vide which the appeal had been rejected by the Commissioner (Appeals) having been not filed by the appellant-firm, but by the third person to whom neither show cause notice was issued or personal penalty was imposed in the order-in-original by th....

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....-96 ordered the confiscation of the unaccounted goods but gave option to the firm to get the same redeemed on payment of redemption fine of Rs. 40,000/- and further imposed penalty of Rs. 25,000/- on the firm. 4. No appeal against the above said order of the adjudicating authority was filed by the firm M/s. Smart Rubber Industries (the present appellant). The appeal was filed by Shri Ajay ....