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2004 (2) TMI 607 - AT - Central Excise
The Appellate Tribunal CESTAT, New Delhi upheld the Commissioner (Appeals) decision to reverse the order-in-original, vacating the seizure of alleged unaccounted goods involving duty of Rs. 5455. The Tribunal found that the record of the respondents was complete up to 23-10-2002, and the excess material seized on 24-10-2002 could be entered at the end of the day as per Trade Notice No. 66/95. Therefore, the Tribunal dismissed the Revenue's appeal.
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