2003 (7) TMI 519

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..... The Revenue has contested the correctness of the impugned Order-in-appeal, in all these three appeals. The Commissioner (Appeals) has modified the Order-in-original by setting aside the confiscation of the goods and redemption fine and reduced the penalty to Rs. 5,000/- each on the respondents. 2. The proceedings were initiated against the respondents as certain excessive goods were found .....

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..... d. The Commissioner (Appeals) has wrongly set aside the same. Therefore, the impugned order passed by the Commissioner (Appeals) deserves to be set aside. 4. On the other hand, the learned Counsel has reiterated the correctness of the impugned order. 5. I have heard both the sides and gone through the record. 6. The perusal of the record shows that the goods confiscated in the factory on acc .....

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..... ere is nothing on the record if the said vehicle was seized and the driver or owner of the vehicle was proceeded against. The learned Commissioner (Appeals) has recorded the detailed reason in his order for setting aside the confiscation of the goods. I also do not find any sufficient ground to disagree with this finding, keeping in view the above referred facts and circumstances. The reduction in .....

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