1999 (3) TMI 227 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, CALCUTTA upheld the Commissioner (Appeals) decision in a case involving excess excisable goods and raw materials. The Tribunal rejected the Revenue's appeal, stating that the excess goods must be entered in the RG 1 register, and the penalty for non-maintenance of records was reduced to Rs. 2,000, in line with statutory limits. The confiscation of excess raw material was deemed unwarranted.