2009 (9) TMI 805

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....s is an appeal by the Revenue against order-in-appeal No. 96-97-CE/LKO/07 dated 31-7-07 passed by CCE (Appeals), Lucknow by which the Commissioner (Appeals) set aside in toto the order-in-original dated 29-12-2006 passed by Assistant Commissioner, Central Excise, Aligarh, by which the Assistant Commissioner had ordered confiscation of 1182.20 Mtrs. of Dobby Plus fabrics found unaccounted in the re....

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....er who vide order-in-original dated 29-12-06 ordered confiscation of the seized fabrics under Rule 25 of the Central Excise Rules, 2002 with option to be redeemed on redemption fine for confiscation of Rs. 18,000/- and penalty of Rs. 18,000/- on the respondent firm. The Commissioner (Appeals) set aside the order of confiscation and penalty on the ground that the goods which have been seized had no....

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....presentative and have perused the records. 3.1 On going through the facts narrated in the order-in-original as well as in order-in-appeal of the Commissioner (Appeals), I find that goods under seizure were ungraded which were yet to be graded after being checked and the removal of the defective portions. It is only after checking & removal of defective portion that the fabrics are finally grade....