TMI Blog2005 (6) TMI 183X X X X Extracts X X X X X X X X Extracts X X X X ..... llants against the common Order-in-Appeal vide which the Commissioner (Appeals) has confirmed the duty and penalty against the firm i.e. appellant No. 1, besides confiscation of the goods and also imposed personal penalty on appellant No. 2, the partner. 2. I have heard both the sides and gone through the record. The duty of rupees 1,67,919/- has been confirmed in respect of inputs (copper wire/ ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ants in the market. Therefore, the impugned order, confirming the duty on the short found inputs, cannot be sustained and is set aside. 3. Regarding confiscation of the excess found finished goods, i.e. copper wire/rods, in my view, the impugned order cannot be sustained. The raw material for the production of the finished goods was issued on 30-10-2000, as is evident from the testimony of Anura ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appropriate record by the appellants could not be said to be a deliberate act with intent to evade payment of duty. Therefore, neither the confiscation of the goods nor imposition of redemption fine is warranted in the case. The impugned order, in this regard, is set aside. 4. In the light of the discussion above, the impugned order is set aside and the appeals of the appellants are allowed wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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