CCE Vs. MAA VINDHYAWASINI ENTERPRISES

JUDGEMENT

(1.) ON being aggrieved with a part of order of the Commissioner (Appeals), Revenue has filed the present appeal.

(2.) I have heard Shri Anil Khanna, ld. SDR appearing for the Revenue. Nobody appeared for the respondent.

(3.) PROCEEDINGS were initiated for confirmation of demand, confiscation of excess found goods and imposition of penalty etc. Such proceedings resulted in passing of an order by the original adjudicating authority. As we are concerned, in the present appeal, only with the confiscation of 67.500 kgs. of loose unpacked gutkha (mixture) and the confirmation of demand of duty of Rs. 1,26,840/ -, reference is not being made to the other excesses and shortages.