2007 (4) TMI 709 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT AHMEDABAD upheld the order setting aside confiscation of excess goods not entered in the RG-1 register due to lack of evidence of clandestine removal. The appeal by Revenue was rejected as no intention to evade duty was found. Penalty of Rs. 2,000 was imposed for non-entry of goods in statutory records.