2006 (7) TMI 416

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..... for the Respondent. [Order]. - This appeal is directed against the order-in-appeal dated 12-7-04 by which the Commissioner (Appeals) allowed the refund claim to the respondents. 2. Considered the submissions made at length by both the sides and perused the records. I find that in this case, there was a confiscation of the goods excess found in the factory premises of the respondents. The .....

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..... ed against a specific head, the recovery of the same is improper. In this case, I find that the appropriation of the bank guarantee executed by the respondents is not according to law. The Commissioner (Appeals) has correctly allowed the refund appropriated by the authority against un-quantified amount. Accordingly, in view of the facts and circumstances, I do not find any reason to interfere in t .....

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