2004 (11) TMI 400

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..... e Respondent. [Order]. -  Shri S. Bhatnagar, learned JDR, appearing for the Revenue pleaded that the central excise officers on visit to the factory of the respondents found excess of 4 MT. of polypropylene for which they could not produce any documentary evidence and these were not entered in their stock account. The Commissioner (Appeals) should have upheld the confiscation of the goods a .....

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..... liable for penalty. 3. On consideration of the submissions made by both sides, I find that the Commissioner (Appeals) has given proper reason for accepting the plea of the respondents and, accordingly, he dropped the confiscation of the goods in question and penalty imposed on the respondents. I find that the reason given by the Commissioner (Appeals) is proper and, accordingly, the appeal o .....

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