2006 (7) TMI 416

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..... Krishna Kumar, Advocate, for the Respondent. [Order]. - This appeal is directed against the order-in-appeal dated 12-7-04 by which the Commissioner (Appeals) allowed the refund claim to the respondents. 2. Considered the submissions made at length by both the sides and perused the records. I find that in this case, there was a confiscation of the goods excess found in the factory p....