2006 (9) TMI 394

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tul Gupta, Company Secretary, for the Respondent. [Order]. -   This appeal is directed against order in appeal dated 27th February, 2004. The revenue is in appeal against the impugned order which set aside the confiscation and penalties imposed on the respondent. 2. The relevant facts that arise for consideration are the respondent's factory was visited by the officers of Centra....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... proceedings, the learned Commissioner (Appeals) has set aside the confiscation of the goods and reduced the penalty. Hence, revenue is in appeal. 3. Considered the submissions made at length by both sides and perused records. I find from the record that the learned Commissioner (Appeal) has set aside the confiscation on the seized goods by observing that :- "Apart from above the other ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ers as these were yet to be packed according to the specification and requirement of the customers. If that be so, the non-accounting of the said goods which has yet to undergo the specification testing would in itself will not be violation of provisions of Central Excise Law. The revenue has not brought on record any contrary evidence to indicate that these 61 (sixty one) cushions were in fact re....