2005 (4) TMI 371

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..... espondent. [Order]. In these appeals which have been filed by the common order-in-appeal, the dispute relates to the confiscation of the goods, confirmation of duty and imposition of penalty on the appellants as detailed in the order-in-original which had confirmed by the Commissioner (Appeals). 2. I have heard both the sides and gone through the record. From the record, it is evident .....

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..... therefore, confirmation of the duty in respect of those goods and imposition of penalty of the equal amount cannot be sustained against the appellants. However, the appellants will be liable to pay duty on those goods after receiving from the cutter, as per law, at the time of clearance. 3. Since there was no evasion of the duty under the law by the appellants in respect of the goods in question .....

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