2005 (5) TMI 406

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..... This is a Revenue s appeal against the order of the Commissioner (Appeals) who in the impugned order held that the lower authority s order imposing penalty but not confiscating goods, is only of technical and academic interest, in view of the fact that duty has been paid on the excess quantity not declared along with the penalty imposed by the original lower authority. The Revenue holds tha .....

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..... dicated the case, even though imposed a penalty, did not confiscate the goods. The Commissioner (Appeals) holds that it is only a technical lapse. I am afraid it is not a technical lapse. The Commissioner is bound to give a decision on the appeal filed before him insofar as the confiscability of the goods is concerned. I, therefore, remand the matter to the Commissioner (Appeals) to decide the iss .....

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