TMI Blog2002 (2) TMI 1266X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Justice K.K. Usha, President]. When the application for stay came up for hearing it was agreed by both the sides that the appeal itself can be disposed of. We, therefore, heard the learned Counsel for the appellant and the learned Departmental Representative on the contentions raised in the appeal. 2. The appeal at the instance of the assessee is directed against the order pas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cess stock found was not liable to be confiscated in the light of the contentions raised by the assessee that the plastic films found excess are still to undergo other processes and at this stage was not chargeable to duty. Since the department could not produce any material controverting the submission of the assessee it was held that the goods had not reached the finished stage. Therefore, propo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly applicable. The contention raised by the assessee that it had no mala fide intention to suppress the facts will not make any difference in view of the provisions contained under Section 11AC. The above view taken by the adjudicating authority was affirmed in appeal by the Commissioner (Appeals). 5. Before this Tribunal the only contention raised by the learned Counsel for the appellant was th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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