2007 (3) TMI 463

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....Revenue has challenged the order of the Commissioner (Appeals) made on 13-11-2003 to the extent that the order confiscating 9.978 MT of PMSS and 12 MT of waste and scrap made by the adjudicating authority has been set aside. On the basis of material on record, it appears that the manner of determination of stock of finished goods was not indicated in the panchnama, which was drawn on 20-7-2000. Th....