2003 (7) TMI 451

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..... This appeal has been filed by the Revenue questioning the validity of the part of the impugned order of the Commissioner (A) vide which he has set aside the confiscation of the goods, redemption fine and the penalty as confirmed against the respondents by the adjudicating authority. 2. Learned JDR has contended that once the goods were found to be unaccounted in the factory premises of the resp .....

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..... ed to maintain RG-I register. The goods were still lying in the factory and these were to be exported by them. The question of their evading duty did not arise. Therefore, the Commissioner (Appeals) has rightly set aside the confiscation of the goods, redemption fine and penalty as confirmed by the adjudicating authority, against the respondents. For the shortage of the intermediate product (DMO), .....

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