2008 (1) TMI 301

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....er T.K.Jayaraman Member (T)] - Revenue has filed this appeal against the impugned order-in-appeal No.246/CE/CHD/06 dt.30.8.06. 2. The Departmental Officers verified the stock in respect of manufactured goods of the respondent and found that it was in excess. Hence, proceedings were initiated. The original authority confiscated the excess goods and imposed redemption fine of Rs.30,000/- and also p....

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....hout payment of duty is incorrect as the unaccounted bundles were found duly packaged and ready for discharge to the customers and the same would have been cleared to any point of time. Further according to the revenue, the case was relied on by the Commissioner (Appeals) is not relevant. The facts of the case were distinguishable from the facts of the present case. 3. Ld. Advocate who appeared f....