2008 (9) TMI 378

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....ons of law :- (1) Whether Tribunal can weigh the sufficiency of evidence without discussing and or examining the evidence available? (2) Whether in the facts and circumstances of the case, Department has discharged burden of proof cast upon it in respect of the non-notified goods? If so, whether Tribunal was correct in setting aside the confiscation and penalty? 2. The dispute in these applicat....