1997 (10) TMI 219

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... the case are that on 20-10-1993, the officers of the Central Excise Department visited the factory premises of the appellants herein who are engaged in the manufacture of fluorescent lighting tubes falling under Chapter 85 of the Schedule to the CETA, 1985 and seized fluorescent lighting tubes marked with the date of manufacture 7/92 on the ground that they had not been entered in the RG-1 regist .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... fiscation of the seized goods and recovery of duty of Rs. 62,250/- and proposing imposition of penalty was issued to the appellants and the case was adjudicated by the Additional Collector who confiscated the goods with an option to redeem the same on payment of a fine of Rs. 75,000/- and imposed a penalty of Rs. 50,000/-. The lower appellate authority having upheld the order passed by the Additio .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... llector has seen the different RG-1 stages prescribed in the Delhi Collectorate Trade Notice and the Basic Manual. While the Basic Manual provides for entering production in RG-1 register after fitting of metallic cap and then get soldering done, while the Trade Notice provides for entry in RG-1 after final testing and inspection. The Additional Collector has considered all the circumstances and t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X