2004 (11) TMI 404

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....han, Advocate, for the Respondent. [Order]. -  In this appeal the Revenue has made challenge to the impugned Order-in-Appeal of the Commissioner (Appeals) vide which he has set aside the confiscation and imposition of the redemption fine, in respect of the seized goods after reversing the order-in-original. He has also reduced the penalty to Rs. 2,000/- under Rule 226, on the respondent....

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....ea within the factory of the respondents. These were not lying in the finished room. Besides these goods, no discrepancy in the record regarding the finished goods or even the raw material was found by the officers. At the spot, when the Panchnama was prepared, the representative of the respondents categorically stated that these goods had not reached the finished stage for entering in the RG-1 Re....