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2010 (6) TMI 242 - CESTAT, AHMEDABADConfiscation and penalty- The dispute in the present appeal is as regards confiscation of seized goods and imposition of penalty. The show cause notice was issued, which was adjudicated by the Joint Commissioner confiscating the goods as also imposing penalty upon the respondent. On appeal against the above order, the Commissioner (Appeals) held in favour of the respondent by observing that the Unit I and Unit II cannot be considered to be one factory, inasmuch as they were separately registered under the Central Excise and were working from two independent buildings though located in the same compound. Held that- confiscation of the same by the original adjudicating authority and imposition of penalty were neither justified nor warranted.
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