9911796707
TMI Blog1997 (11) TMI 319X X X X Extracts X X X X X X X X Extracts X X X X ..... passed by the Commissioner (Appeals), Ghaziabad partially allowing the appeal filed before him by the appellant but retaining fine in lieu of confiscation of Rs. 40,000/- and penalty of Rs. 25,000/- on them. Originally the Additional Commissioner of Central Excise, Ghaziabad had, vide his order dated 12-9-1996 held that they had contravened the provisions of Rules 53 and 173G as they had stored e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . He imposed a penalty of Rs. 50,000/- under Rule 173Q for violation of the provisions of Rules 53 and 173G of the Central Excise Rules, 1944. The aforesaid amounts were reduced by the Commissioner (Appeals) as stated above. The present appeal challenges the Order-in-Appeal. 2. Shri Rajesh Chhibber, learned Advocate stated that the storage of excisable goods outside the approved bonded store roo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which has led to the charge of not accounting for the goods, learned Counsel submitted that it was their practice to make the entries in the RG 1 register at the time goods are stored in the bonded store room. There is no allegation at all that there was any attempt to remove the goods without payment of duty and without accounting them in the statutory record. The goods were stored in the factor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s have been considered. The storage of goods even inside the factory has been found to be in a place other than the approved bonded store room. The provisions of Rule 53 have been clearly violated. Under Rule 173Q(1)(b) if any manufacturer does not account for any excisable goods manufactured, then all such goods shall be liable to confiscation and the manufacturer shall be liable to a penalty not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods was held to be not called for but penalty was found to be justified. The applicability of sub-rule (1)(b) of Rule 173Q was not considered in the Garden Silk Mills case. But as there is a clear finding in the Commissioner (Appeals) s order that there was no intent for clandestine removal and stored in the outside bonded store room was because of lack of space, a token fine and penalty wou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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