2001 (11) TMI 493

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..... upta, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Application for early hearing of the above appeal is allowed. 2. Appeal itself is taken up for hearing. It is the contention of the appellants herein that the goods confiscated absolutely in this case were supplied to M/s. Rama Watch Industries at Rajkot and that the present order of absolute confiscation has .....

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..... turning the consignment to them. This is also referred to in the show cause notice and further, M/s. Rama Watch Industries has stated that the goods were supplied by the appellants. Therefore, once it is recognised that the appellants are the suppliers of the goods and hence owner of the goods, we are of the view that they should have been heard before the impugned order was passed. Since the orde .....

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