1994 (5) TMI 86

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..... der]. Shri A.M. Guha, the ld. Consultant appeared for the appellant and Shri B.D. Bhagat, the ld. JDR for the respondent. 2. Heard the submissions of both sides. The main emphasis of the ld. Consultant appearing for the appellant was that the goods had not reached the RG-1 stage; that they were maintaining pre-RG 1 register incorporating the daily production reports; that a number of opera .....

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..... n parts of the Adjudicating Officer s order as also the order of the Collector (Appeals) the ld. Consultant submitted that there were a number of inaccuracies and some of the points relied upon in those orders had been taken and copied from the statement of Shri Upadhyay which was retracted. He submitted that there is no case made out against the appellant and therefore, the impugned order my be s .....

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..... was justified in view of the fact that the goods were not recorded in the prescribed Central Excise documents. 4. Heard the submissions of both sides and considered them. On the question whether the goods were fully finished goods or not, the dispute is that according to the appellant a number of processes were to be undergone before they became fully finished goods. It was also contended by th .....

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..... query whether the introduction of this register was notified to the Central Excise Authorities as such, the appellant submitted that this register was being maintained by other plywood manufacturers also and as that was the practice of the trade they also maintained it. He also submitted that the pages of the register were verified and a certificate was recorded by the Inspector concerned. However .....

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..... the redemption fine to Rs. 2,000/-. However, as recording was not being done in the statutory record, I sustain the order of imposition of penalty. Consequential relief shall be available to the appellant in accordance with the law. 6. But for the above modifications, the impugned order is upheld and the appeal is disposed of accordingly. (Pronounced and dictated in open court). - - TaxTMI .....

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