2005 (4) TMI 488

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..... is appeal has been filed by the appellants against the impugned Order-in-Appeal vide which the Commissioner (Appeals) has confirmed the order-in-original regarding confiscation of the seized goods, imposition of redemption fine and penalty as detailed therein, on the appellants. 2.I have heard both the sides. From the record it is evident that the appellants are engaged in the manufacture of par .....

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..... the carton boxes, ld. Commissioner (Appeals) has vacated the seizure/confiscation and set aside the penalty as imposed by the adjudicating authority on the appellants. That order of the Commissioner (Appeals) had been confirmed by the Tribunal also, as is evident from the copy of the order dated 30-9-2004. 3.Regarding the other seized goods which were lying in a unpacked condition, the plea of .....

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..... urther manufacturing process in respect of the goods in question was to be carried. Even the market enquiry carried out by the Department, revealed that the seized goods suffered from minor defects. In the light of the discussions made above, the impugned order is set aside and appeal of the appellants is allowed with consequential relief as per law. Order dictated in the open Court. - - TaxT .....

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