2002 (3) TMI 193

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..... 7/2002-WZB/C-II - Dated:- 8-3-2002 - S/Shri Gowri Shankar, Member (T), and G.N. Srinivasan, Member (J) [Order per : Gowri Shankar, Member (T)]. - In the order impugned in this appeal, the Com .....

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..... em from payment of duty. He has however proceeded to confiscate some of the polyethylene films which was found and seized during the search and imposed penalty under Rule 173Q. Once the Commissioner c .....

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