2004 (3) TMI 702

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..... s directed against the order passed by the Commissioner (Appeals) through which the Commissioner (Appeals) set aside the order passed by the Deputy Commissioner against the respondents. The Deputy Commissioner had confiscated goods, imposing redemption fine, confirmed duty and imposed penalties. The Revenue appeal seeks restoration of the order-in-original. 2. Heard the D.R. None is present for .....

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..... the party and the party had received plastic granules from the respondents for storage purpose, as claimed in defence during adjudicating proceedings. Consequently plastic granules, plastic tubes, films valued at Rs. 10,38,700/- found in the premises of the party were seized. In the adjudication proceedings held before the Deputy Commissioner, it has been held that the party failed to take suffic .....

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..... o evidence brought on record to hold the contrary position. It therefore remains an undisputed fact that, though the private challans did not bear the caption of being issued under Rule 57F (2), nevertheless, in content, the challans did contain the required information prescribed thereunder. There is no other allegation that, the material sent by the respondents when compared with the details fig .....

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