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TMI Blog1998 (10) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... kar, Member (T)]. On a visit to the assessees factory, the officers found 1390.345 kgs. of enamelled copper wire which was not recorded in the R.G. I register. The Assistant Commissioner confiscated the excess goods and permitted their redemption on the fine of Rs. 20,000/-. He also imposed a penalty of Rs. 5,000/- on the assessees. The Commissioner (Appeals), up-held the findings but reduc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and weighment. It was his submission that the goods seized had not reached the stage at which entry had to be made in the R.G. 1 register. Therefore the order of confiscation was wrong in law. 3. Shri T.A. Arunachalam, ld. DR supports the impugned orders. 4. I have carefully considered the submissions made. 5. The central point for consideration is whether the goods had reached the stage at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etc., and are disconnected from the machine. Their production should be accounted for in R.G. 1 at this stage. If they are not packed and transferred to store-room, their stock should be shown in column 15 of R.G. 1 i.e., goods in finishing room.In column 17 of the R.G.1 register (remarks column), the manufacturer should make an appropriate entry whenever the goods are re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n The format of the register takes into account and provides for the stage where the goods are manufactured but are not marketable. Based on these instructions, it would appear that the assessees did contravene the Rule 53. However, there are doubts on two counts, firstly, it is not known whether the department s instructions, as extracted above, were still current or not. There have been insta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tolite (India) Ltd. v. C.C.E., Jaipur reported in 1997 (93) E.L.T. 397 (Tribunal). The judgement cited by the ld. Advocate had followed the Andhra Pradesh High Court in the case of Southern Steel Ltd. v. U.O.I. reported in 1979 (4) E.L.T. (J 402) (A.P.). In the Autolite (India) case, the Tribunal had observed that the wrong reliance was placed on the Andhra Pradesh High Court judgement. Therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X
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