2006 (12) TMI 309

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....for the Respondent. [Order per : S.L. Peeran, Member (J)]. -  This appeal arises from OIA No. 23/2005-C.E., dated 1-11-2005 by which the Commissioner (Appeals) has upheld the confiscation of goods found short and not recorded in the books in respect of the following items :- (i)      558 numbers of 8.0 mts/200kg PSCC poles. (ii)    6000 kg o....

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....d Works (Pvt) Ltd. v. CCE Mysore [2006 (201) E.L.T. 239] wherein in similar circumstances such confiscation and imposition of fine and penalty has been set aside. 2. In respect of items at Sl. No. (ii), learned counsel submits that the cement was not a modvatable item. Therefore, its confiscation was not justified as held in the case of Luminous Electronics Ltd., & Ors v. CCE Delhi, 2006 (....