2005 (6) TMI 183

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....ve been filed by the appellants against the common Order-in-Appeal vide which the Commissioner (Appeals) has confirmed the duty and penalty against the firm i.e. appellant No. 1, besides confiscation of the goods and also imposed personal penalty on appellant No. 2, the partner. 2. I have heard both the sides and gone through the record. The duty of rupees 1,67,919/- has been confirmed in respe....

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....found inputs by the appellants in the market. Therefore, the impugned order, confirming the duty on the short found inputs, cannot be sustained and is set aside. 3. Regarding confiscation of the excess found finished goods, i.e. copper wire/rods, in my view, the impugned order cannot be sustained. The raw material for the production of the finished goods was issued on 30-10-2000, as is evident ....