2005 (2) TMI 566

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... jaj, Member (J)]. In this appeal, the Revenue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) has set aside the confiscation of the seized goods (silk yarn) and imposition of penalty on the respondent. 2. None has come on behalf of the respondent. No request for adjournment has been received from him. Therefore, we proceed to decide the a .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ed. No presumption regarding the smuggled nature of the goods could be drawn, being not notified/prohibited goods under Section 123 of the Act. The purchase of the goods by the respondents from the above said two firms, does not stand falsified from any evidence brought on record by the Revenue. The learned Commissioner (Appeals) has rightly reversed the order-in-original and set aside the confisc .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X