2001 (5) TMI 387

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..... s appeal against the order-in-appeal passed by the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) held that since the classification of the goods, in question, is held to be under Chapter Heading 0404 of Central Excise Tariff attracting nil rate of duty. The confiscation of the goods is not justified. 2. Brief facts of the case are that the respondent is a 100 per cent .....

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..... ods, in question. 3. Now, in the present appeal, the dispute is in respect of the goods taken in possession at the time of visit of the excise officers. 4. Heard both sides. 5. The contention of the revenue is that the goods were not accounted for in the statutory record and the respondents being a 100 per cent EOU and if the sale is effected in Domestic Tariff Area, then goods are chargeabl .....

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