2018 (6) TMI 780

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....: Archana Wadhwa: The challenge in the present appeals is to confiscation of the raw material, packaging material as also semi finished and finished goods found in the appellant's factory, which was seized on the ground that the same was not entered in the statutory record. Further, penalty also stand imposed on both the appellants. 2. The contention of the assessee is that they were working un....