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Issues:
1. Request to direct CEGAT to state eight questions of law arising from Tribunal's order. 2. Justification of fine, penalty, and confiscation of S.C.ooters. 3. Validity of computerized daily production statement as evidence. 4. Allegation of non-accountal and clandestine removal of S.C.ooters. 5. Allegation of S.C.ooters meant for clandestine removal and confiscation validity. 6. Imposition of redemption fine for non-production compliance. 7. Necessity of stagewise accountal in S.C.ooter manufacture. 8. Consideration of precedent decisions by Tribunal and Supreme Court. Analysis: 1. The petitioner sought direction to CEGAT to state eight questions of law from the Tribunal's order. The questions pertained to justification of fines, penalties, confiscation of S.C.ooters, validity of production statements, non-accountal allegations, and compliance issues. 2. The Collector of Central Excise imposed a penalty and ordered confiscation of 603 S.C.ooters due to discrepancies in recorded numbers. The Tribunal upheld this decision despite the petitioner's argument that the S.C.ooters were not fully manufactured, hence not accounted for in the register RG-1. 3. The Tribunal found the computerized daily production statement belatedly produced and not acceptable as evidence. It rejected the petitioner's claim of technical omission, emphasizing the need for accurate record-keeping in compliance with regulations. 4. The Tribunal dismissed the appeal based on factual findings, emphasizing the absence of entries in the RG-1 register or any other register. The petitioner's argument of technical violation and inability to sell unregistered S.C.ooters was deemed insufficient to challenge the decision. 5. The Court rejected the contention that S.C.ooters cannot be sold without proper registration, emphasizing the necessity of maintaining required registers irrespective of sales restrictions. The Court concluded that no legal questions arose from the Tribunal's order. 6. The Court dismissed the application, stating that the questions of law suggested by the petitioner did not stem from the Tribunal's order. The importance of maintaining accurate records and complying with regulations was highlighted throughout the judgment. 7. The judgment emphasized the significance of maintaining stagewise accountal in S.C.ooter manufacturing processes. The petitioner's argument of technical violations was not considered sufficient to challenge the regulatory requirements. 8. The Court dismissed the application, highlighting that the questions raised did not present legal issues arising from the Tribunal's order. The judgment underscored the importance of adhering to regulatory requirements and maintaining accurate records in compliance with the law.
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