2014 (11) TMI 150

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

..... ORDER This appeal is filed by the Revenue against O-I-O No. 18/KRB/MP/2006, dated 31-3-2006. 2. The hearing notices which were issued by the Tribunal to the respondents were returned back by the Post Office indicating on the envelope 'Not Known, returned to sender back'. But the said notices were served on the appellant by way of pasting the hearing notices after drawing the Panchnama. D....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... they were imported. The respondent-assessee has not contested the said O-I-O. The Revenue is in appeal only for reason that the Adjudicating Authority has not ordered for confiscation of the raw materials despite there being a bond executed by the assessee. We find that the main plank of the Revenue's appeal is that the commissioner has erred in refraining from formally confiscating and imposing ....