2003 (12) TMI 433

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..... .H. Sheikh, JDR, for the Respondent. [Order]. -  Heard both sides. A plea has been made by the learned Advocates for the appellants that there is settlement under the Kar Vivad Samadhan Scheme and hence subsequent order of confiscation and penalty is not in order. They cite the following decisions in favour of their arguments :- (1)        Prem Lamicoats .....

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..... icted only to the duty liability on the shortages found, I am of the view that the Commissioner had jurisdiction to decide in respect of all other aspects of the Show Cause Notice including excesses found. 4. I also find that the Commissioner has taken into consideration mitigating circumstances that the excess goods found cannot be of any use except to the railway authorities and hence he h .....

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