2008 (7) TMI 643

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..... the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. This appeal is against absolute confiscation of a quantity of 82,850 yards of man-made fabrics seized from the appe .....

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..... EC scheme, to be utilized in the manufacture of export products. The ld. Commissioner found that 82,850 yards of fabrics were purchased by the appellants from the importer and diverted to the local market, thereby abetting the importer s offence against condition No. (iii) ibid. 3. It is submitted by the ld. counsel for the appellants that the Commissioner s order is ex parte. It is submitted th .....

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..... CDR. 4. We find that the appellants did not file any reply to the SCN and did not attend the personal hearing despite opportunities having been given by the adjudicating authority. Obviously, the appeal is against an ex parte order. It is also not in dispute that the proposal in the SCN was to confiscate the goods seized from the appellants premises, with option for redemption against payment o .....

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