TMI Blog1998 (10) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... ioned appeal has been filed by the Commissioner assailing the order of the Commissioner (Appeals) setting aside the confiscation of the goods found in excess but upholding the imposition of penalty. 2. Shri T.A. Arunachalam, ld. JDR submits that the goods found in excess were in fully finished condition, therefore the decision of the Tribunal in the case of Garden Silk Mills Limited [1992 (51) E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hey were kept separately. He submits that the goods were still lying in the factory, therefore they were not liable to confiscation as the department has not brought out any evidence to prove that there was an attempt to remove the goods clandestinely. He submits that the circumstances of the clandestine removal of the goods were taken into consideration by the Tribunal in the case of Garden Silk ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not required to be proved. In the circumstances, I hold that the goods were liable to confiscation and should have been confiscated. Since the goods have not been confiscated, I set aside that part of the order and hold that the order of non-confiscation of the goods is not sustainable, that part of the order is, therefore, set aside and the goods are confiscated. However, the respondents shou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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