2004 (6) TMI 520

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..... per : Shri S.S. Sekhon, Member (T)]. These appeals arise from the same order are being disposed of this common order after hearing both sides. 2. Pursuant to inquiries made by the officers a notice was issued for non accountal removal of excisable goods without discharging duty therein. The Dy. Commissioner, found the charges in the notice established ordered (i) Confirmed du .....

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..... (v) Order confirmed of tempo MH 021999 ordered redemption fine of Rs. 5000/- 3. Commission (Appeals) on finding that there was no denial of the facts of the offence, being committed, confirmed the order of the Dy. Commissioner. Hence the appeals. 4. After hearing both sides considering the material it is found- (a) There is no reason to confiscate Public Service Vehicle, the temp .....

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..... ons were not taken. Liability of confiscation of the tempo redemption fine cannot be upheld. The same are set aside. (b) The duty demands on the goods as made out of Rs. 1,213 Rs. 1,03,623/- with interest confirmed are not being pressed in the appeal. (c) The confiscation of the goods found in excess in Tempo is upheld. The confiscation of the raw material (plastic granville) not .....

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