9911796707
TMI Blog1998 (3) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Respondent. [Order]. This is an appeal from the manufacturer assessee against the impugned order which sustains a fine of Rs. 5,000/- in lieu of the confiscation of the goods and personal penalty of Rs. 2,500/-. 2. Briefly stated the facts of the case are as follows. 3. The appellant herein is a manufacturer of plastic films and plastic film pouches laminated or otherwise. On 8th Oct ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e seized goods was also imposed which is already stated in the beginning of the lower authority. Hence, this appeal before the Tribunal. 4. I have heard the learned JDR in support of the Revenue s findings of the lower authorities. I have also gone through the memo of appeal. 5. Sum and substance of the appellant s plea is that the goods found in excess and held to be not accounted for by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by Shri Umesh Chander, Director in the appellant s company. Admission is in the following words : However, I admit the excess as detected by the officers in respect of printed plastic pouches. He, therefore, submits that in view of the statements of the Director of the appellant s company, the goods have been rightly confiscated and allowed to be redeemed on payment of fine of confiscation an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he form of rolls and accounted for in RG 1 register. Pouches are also manufactured in our factory premises from such manufactured printed plastic laminated film and put into the carton. Finally pouches are inspected and cartons are wrapped by plastic strip. Today the officers of Central Excise visited our unit and conducted the preventive checking. During the course of checking the excess stock ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... annexure A to the panchnama that the excess stock was found loose . In other words, they were not in cartons or in any case cartons wrapped by plastic strips. That being the factual position, the entire stock which has been treated by the authorities below as excess stock was not fit for entry in RG 1 because these goods had not yet acquired the status of being entered into RG 1. Therefore, they ..... X X X X Extracts X X X X X X X X Extracts X X X X
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