2004 (11) TMI 409

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

...., DR, for the Respondent. [Order]. - In this appeal, the challenge has been made to the impugned order-in-appeal by the appellants vide which the Commissioner (Appeals) has confirmed the order-in-original of the adjudicating authority who ordered the confiscation of the cash and imposed penalty as detailed therein. 2. The learned Counsel has contended that there is no evidence on rec....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e Central Excise officers on  3-10-1996. The cash amount of Rs. 54,500/- lying in the office was seized on the ground that this was the sale proceeds of the excisable goods on which no duty was paid. But there is no iota of evidence to prove to substantiate this ground. No presumption, that the iron and steel products sold by the appellants were non-duty paid, could be legally drawn. The appe....