2007 (3) TMI 98 - AT - Central Excise

Demand Department contended that the impugned goods has not been entered in RG-I register and accordingly duty demanded alongwith penalty In the light of peculiar facts of case apply lenient consideration

Summary

The Appellate Tribunal CESTAT, Kolkata heard a case involving goods meant for Defence Production that failed testing. The goods were returned to the factory premises without being entered in the RG-I, leading to duty demand and penalty. The Tribunal directed the appellants to have the material inspected and included in the stock, paying duty when cleared in the future. The appeal was disposed of accordingly.