2006 (2) TMI 547

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..... 2. The appellant s explanation is accepted and appeal is restored to its original position. 3. I have heard both the sides at length and perused the records. The appeal relates to duty demand of about Rs. 5,000/- and confiscation of goods worth over Rs. 3,00,000/-. 4. The appellant is not contesting the duty demand of Rs. 5,000/-. in fact it already remains deposited. With regard to confisca .....

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..... Learned Senior Departmental Representative pointed out that the Commissioner has considered the appellants explanation at length and come to the conclusion that the goods in question were finished goods. He would also submit that at the time of seizure, goods are shown as finished goods and not goods in process. 6. The expert opinion filed by the appellant brings out that maturing is essential .....

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