2004 (10) TMI 173

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....es. The appeal is directed against confiscation of about 700 Kgs. of copper/alloy sheets on the ground that the same was found in excess upon stock taking on 18-11-2000. The notice had alleged that these manufactured goods were kept unaccounted for the purpose of clandestine removal. That is the allegation which has been confirmed under the impugned orders. 2. The contention of the appellant is....