2009 (9) TMI 805

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....t 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 respondent's factory with option to be....

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....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 not reached the finished stage as the ....

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....s. 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 graded as "fresh", 'A' grade, 'B' grade fabrics....