2008 (7) TMI 432

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.... The appellant-Revenue has proposed the following three questions : "(A) Whether the Hon'ble CESTAT was justified in upholding Commissioner (Appeals)'s order inasmuch as setting aside the order for confiscation of seized goods and imposition of redemption fine? (B) Whether the Hon'ble CESTAT was justified in upholding the order of the Commissioner (Appeals)'s order inasmuch as reducing penal....

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....sioner (Appeals). 3. The Tribunal has recorded the following finding : "After hearing Ld. SDR Shri P.K. Katiyar appearing for the Revenue, and after going through the impugned order passed by Commissioner (Appeals), I do not find any infirmity in the order. The Revenue has not been able to produce on record any evidence to show that the goods not entered in R.G.I records were meant for cland....