2003 (7) TMI 189

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..... e Commissioner (A) vide which he has set aside the confiscation of the goods, redemption fine and the penalty as confirmed against the respondents by the adjudicating authority. 2. Learned JDR has contended that once the goods were found to be unaccounted in the factory premises of the respondents, they were liable to be confiscated and the Commissioner (Appeals) has wrongly set aside the confis .....

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..... em. The question of their evading duty did not arise. Therefore, the Commissioner (Appeals) has rightly set aside the confiscation of the goods, redemption fine and penalty as confirmed by the adjudicating authority, against the respondents. For the shortage of the intermediate product (DMO), the respondents had already accepted their duty liability and paid the same. 5. Therefore, I do not find .....

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