We find that the Larger Bench of this Tribunal has held in the case of Bhillai Conductors Ltd. v. Commissioner 2000 (125) E.L.T. 781 that confiscation of manufactured goods found in the factory of production is not attracted. In the present case, there is not even an allegation of removal of non-accounted goods or effort to remove un-accounted goods without payment of duty. In such a factual situation, the Commissioner's order cannot be faulted.