2007 (7) TMI 60

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..... 8-3-2005 setting-aside the order-in- original by which the excisable goods (DPC Copper Wire) valued at Rs. 16,185/- were confiscated under Rule 226 of the Central Excise Rules, 1944 with an option to redeem the same by paying fine of Rs. 5,000/- and a penalty of Rs. 2,000/- imposed on the Respondent. 2. The Appellate Commissioner found that the seized goods were under process of reconditioning as .....

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..... There was no indication of any fact, which would point towards possible clandestine removal of these goods. It was not the case of the Revenue that the goods were removed or about to be removed from the factory. The findings of the Commissioner (Appeals), cannot be said to be perverse or contrary to law, since the Revenue could not prove that the seized goods were in the process of clandestine re .....

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