2019 (8) TMI 1167

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.... Assistant Commissioner (AR), for the Appellant None for the Respondent ORDER Per: Ramesh Nair The Revenue filed the present appeal seeking confiscation of goods removed illicitly and consequent redemption fine. 2. Shri K.J. Kinariwala, Ld. Assistant Commissioner (AR) appearing on behalf of the Revenue submits that the unit is a 100% EOU and working as bonded warehouse for which B-1....

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....ports vs. CC, Mumbai/Jaipur (e) 2017 (355) ELT 193 (Bom.) - Unimark Remedies Limited vs. CCE (Export Promotion) Mumbai. 3. None appeared on behalf of the respondent despite notices. 4. We have carefully considered the submissions and perused the record. We find that ld. Commissioner (Appeals) did not confiscate the goods on the ground that the same was not available for confiscation....