1997 (5) TMI 123 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the confiscation of goods and imposition of penalty on an appellant engaged in the manufacture of Pan Masala for not recording fully manufactured goods in the RG 1 Register, leading to stock accumulation. The Tribunal found the goods ready for marketing and justified the confiscation and penalty, distinguishing the case from a precedent where goods were not deemed marketable. The appeal was rejected, with no further leniency granted. (Case citation: 1997 (5) TMI 123 - CEGAT, New Delhi)