9911796707
TMI Blog2001 (12) TMI 719X X X X Extracts X X X X X X X X Extracts X X X X ..... er]. - This appeal has been filed by the appellants against the impugned Order-in-Appeal, dt. 21-6-2001 vide which the Commissioner (Appeals) had confirmed the Order-in-Original of Dy. Commissioner dt. 25-1-99 directing the confiscation of the goods of the appellants valued at Rs. 5,22,532/- under Rule 173Q with option to get the same redeemed on payment of redemption fine of Rs. one lakh. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw laid down by the Larger Bench of the Tribunal in the case of Bhillai Conductors (P) Ltd. reported in 2000 (125) E.L.T. 781 wherein it has been ruled that for non-accountal of the goods provisions of Rule 173Q of the Rules cannot be invoked. 4. Ld. DR on the other hand has not contested the correctness of the contention raised by the Counsel. 5. Admittedly, the seized goods were foun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants and as such the confiscation of the goods could not be legally ordered. That being so, the impugned order of the Commissioner (Appeals) confirming the Order-in-Original of the Dy. Commissioner, in that regard, legally cannot be sustained and deserves to be set aside. 6. For non-accountal of the goods, the appellants as submitted by both the sides, had already suffered and paid the pena ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
