2004 (5) TMI 334 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi dismissed the appeal filed by the Revenue against the order-in-appeal passed by the Commissioner (Appeals). The case involved unaccounted finished products in the factory, which were not fully manufactured or in packed condition. The Commissioner (Appeals) set aside the confiscation of the goods as they were not at the finished stage. The Tribunal upheld this decision, stating that goods must reach the finished stage to be entered in the RG 1 register.