2003 (7) TMI 189

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ng the validity of the part of the impugned order of the Commissioner (A) vide which he has set aside the confiscation of the goods, redemption fine and the penalty as confirmed against the respondents by the adjudicating authority. 2. Learned JDR has contended that once the goods were found to be unaccounted in the factory premises of the respondents, they were liable to be confiscated and the....