2009 (3) TMI 767

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..... k Jindal, Member (J)]. Heard the ld. SDR and perused the records. None appeared on behalf of the respondents in spite of notice. 2. The short point involved in the instant appeal filed by the Revenue is, whether the goods valued at Rs. 41.67 lakhs seized from the premises of M/s. Suresh Enterprises are liable to confiscation or not. 3. The Commissioner, vide para 48 of the impugned order .....

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..... ed were scented tobacco and were in a ready-to-despatch condition. In view of such explicit clarity in the annexure of the said Panchanama, the Commissioner ought to have given due weightage to these details and resultantly ordered the confiscation of the said seized material. To this extent, the Commissioner has clearly erred in his findings and order, on a non-appreciation of the sum total persp .....

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