2015 (10) TMI 1176

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....ondent : None Per: P.K. Das None appears on behalf of the Respondent. There is no application for adjournment. 2. After hearing the Learned Authorised Representative for the Revenue and on perusal of the records, I find that the Respondents were engaged in the manufacture of Texturised Yarn, Twisted Yarn, Polyster Grey Fabrics and Knitted Fabrics failing under Chapter 54 of the Schedule t....

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....thorised Representative for the reason that no appeal was filed against the partner. Regarding the confiscation and imposition of redemption fine, I find that the goods were not available and the Commissioner (Appeals) rightly set-aside, the confiscation and imposition of redemption fine. It is also noted that the Hon'ble Gujarat High Court in various decision held that assessee should be given op....