1996 (4) TMI 333 - AT - Central Excise

Summary

The Commissioner, Central Excise appealed against the Collector (Appeals) order regarding confiscated olive oil cans of foreign origin. The respondent admitted the goods were foreign but argued they were not smuggled. The Tribunal upheld the lower authorities' decision, stating the goods were not confiscable under OGL and readily available in the market. The appeal was rejected.