2009 (11) TMI 928

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..... i Shanmuga Prima Tannery Vs Commissioner of Customs, Chennai [2003 (9) TMI 785 - CESTAT, CHENNAI], the Bench accepted the contention of the appellants that the leather was finished leather, although a lesser protective coat with dye/pigment was applied - appeal allowed - decided in favor of assessee. - C/365/2005 & C/366/2005 - Final Order No.1844, 1845/09 - Dated:- 27-11-2009 - MS. JYOTI BALAS .....

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..... t aside by the Tribunal which remanded the cases for fresh decision and on remand, fresh orders which are now challenged in these appeals were passed once again upholding confiscation with an option of redemption on payment of a fine and on imposition of penalty; hence this appeal. 3. I have heard both sides. I find that in an identical situation in the case of Sri Shanmuga Prima Tannery Vs Co .....

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