2004 (11) TMI 400

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.... Respondent. [Order]. -  Shri S. Bhatnagar, learned JDR, appearing for the Revenue pleaded that the central excise officers on visit to the factory of the respondents found excess of 4 MT. of polypropylene for which they could not produce any documentary evidence and these were not entered in their stock account. The Commissioner (Appeals) should have upheld the confiscation of the goods an....