2005 (6) TMI 164

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....ve contested the correctness of the impugned order confirming the confiscation of the excess found goods 275 nos. of lumps fabrics and imposing redemption fine and penalty, as detailed therein. 2. I have heard both sides and gone through the record. 3. From the record, it is evident that the Officers visited the factory premises of the appellants on 10-9-1994 where they were engaged at that ....

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....corded on 17-9-1994 and he disclosed that the alleged excess, pointed out by the Officers, could be explained by the Director, but no statement of the Director of the Company was recorded. Under these circumstances, no authenticity can be attached to the annexures which were prepared by the Officers on 17-9-1994 while sitting in the Office without visiting the factory on that date, showing the num....