2014 (5) TMI 910

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..... e JUDGEMENT Per Ms. Archana Wadhwa: Being aggrieved with the order passed by Commissioner (Appeals) revenue has filed the present appeal. 2. After hearing both the sides duly represented by Shri M.S. Negi learned DR appearing for the appellant and Ms. Seema Jain, learned advocate appearing for the Revenue. I find that the issue required to be decided in the present appeal is as to whether the .....

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..... facturing units in small clandestine and might have been stored their by the concerned persons. It is also on record that subsequently the persons who have taken the said godowns on rent claimed the ownership of the seized goods and submitted that they were buying the same from many workers working in different factories and they were not aware whether the same were duty paid or not. 3. The reven .....

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