2007 (7) TMI 60

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..... accordingly fine and penalty imposed - Revenue is unable to prove that respondent is clandestine remover and accordingly fine and penalty set aside
[Order] - This appeal has been preferred by the Revenue against the order of the Commissioner (Appeals) made on 28-3-2005 setting-aside the order-in- original by which the excisable goods (DPC Copper Wire) valued at Rs. 16,185/- were confiscated un .....

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..... 4. Admittedly, the material on record indicated that, the goods were found within the factory premises. The Revenue did not attempt to verify the statement of the partners that the goods were still under process and, therefore, they were not entered in the record. There was no indication of any fact, which would point towards possible clandestine removal of these goods. It was not the case of the .....

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