2004 (7) TMI 383

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..... In this appeal, the Revenue has made challenge to the impugned order-in-appeal passed by the Commissioner (Appeals) vide which, he had reversed the order-in-original of the adjudicating authority who ordered the confiscation of the goods and imposed fine and penalty on the respondents, on account of non-accountal of finished goods. 2. I have heard both the sides. The perusal of the record show .....

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..... o Rule 25(1)(b), the learned Commissioner (Appeals) has taken the view that the goods were duly accounted for as the said Rule does not provide that accountal should be accepted only if made in the RG-1 and not in any other record. He has also recorded the findings that since the goods were duly entered in the record, the question of removal of the same by the respondents with intention to evade d .....

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